Abstract
Many developed and developing countries, including Iraq, suffer from the problem of non-distribution of income and wealth, as it is still visible and deepens continuously with the succession of different time periods, and the era of globalization has a negative impact on the difference in expanding incomes, which is reflected in family incomes and how this income is distributed. Interest began to study the measurement of income inequality by economists after World War II, with the aim of drawing economic policy and drawing the general direction of growth of the national economy in the medium and long term, Due to the widening gap between different income groups, there are two classes, a lower category, and a category as a result of several factors, including inflation and financial corruption. Therefore, the need came to analyze and measure the distribution of income in the governorates, and the aim of the research was to measure the disparity in the distribution of income through the graphic presentation of the Lorenz curve, as well as the use of statistical measures represented by the Gini coefficient and the use of cumulative ratios of income and expenditure for the Iraqi governorates for the year 2014, and it was found that the distribution of income according to the Gini index for the governorates shows the depth of disparity in spending at the household level and its reflection on the distribution of income as well as its social effects.
