KOSMOS ENERGY LTD. Notes to Consolidated Financial Statements (Continued) 13. Income Taxes (Continued) The components of the provision for income taxes attributable to our income (loss) before income taxes consist of the following: Years Ended December 31, 2017 2016 2015 (In thousands) Current: Bermuda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ — $ — $ — United States . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,976 12,675 15,199 Foreign—other . . . . . . . . . . . . . . . . . . . . . . . . . . 24,456 102 29,287 Total current . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,432 12,777 44,486 Deferred: Bermuda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — — United States . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,310 (3,594) 8,241 Foreign—other . . . . . . . . . . . . . . . . . . . . . . . . . . (5,805) (19,967) 102,545 Total deferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,505 (23,561) 110,786 Income tax expense (benefit) . . . . . . . . . . . . . . . . . . $44,937 $(10,784) $155,272 Our reconciliation of income tax expense (benefit) computed by applying our Bermuda statutory rate and the reported effective tax rate on income (loss) from continuing operations is as follows: Years Ended December 31, 2017 2016 2015 (In thousands) Tax at Bermuda statutory rate . . . . . . . . . . . . . . . $ — $ — $ — Foreign income (loss) taxed at different rates . . . . (1,978) (57,898) 94,184 Change in valuation allowance and the expiration of fully valued deferred tax assets . . . . . . . . . . . 6,008 29,263 40,600 Non-deductible and other items(1) . . . . . . . . . . . . 21,100 12,347 1,885 Tax shortfall on equity-based compensation . . . . . . 3,086 5,504 18,603 Change in U.S. tax rate . . . . . . . . . . . . . . . . . . . . 16,721 — — Total tax expense (benefit) . . . . . . . . . . . . . . . . . . . $44,937 $(10,784) $155,272 Effective tax rate(2) . . . . . . . . . . . . . . . . . . . . . . . . 25% 4% 182% (1) Includes $5.0 million of tax expense related to the expiration of a Moroccan tax loss carryforward; $4.7 million of tax related interest expense incurred in 2017; and other various items. (2) The effective tax rate during the years ended December 31, 2017, 2016 and 2015 were impacted by losses of $164.4 million, $121.4 million and $153.5 million, respectively, incurred in jurisdictions in which we are not subject to taxes and therefore do not generate any income tax benefits. 142