Revenue Sharing Case Study: Oil and Gas Revenue Sharing in Iraq

This study provides an overview of Iraq’s oil and gas revenue sharing, that is, the revenue that the Iraq national government earns from extraction and then redistributes to subnational—provincial and regional—governments.

The case study outlines the country’s attempts at fiscal decentralization and provides an overview of how resource revenues are collected and then shared with subnational governments. The study also provides information on any statutory earmarks on the revenue, and the level of transparency surrounding the revenue sharing system.

The case study and the related infographic are primarily intended to inform policy debates on revenue sharing in Iraq and other countries, as well as to assist researchers interested in further exploring key issues related to this topic. It forms part of a broader set of country case studies on revenue sharing.