Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries

Lúcia Lima Rodrigues, Russell James Craig, Paulo Schmidt, José Luis Santos

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    Abstract

    Although Brazil imported more African slaves than any other country in the Americas, knowledge of the accounting and taxation of slave-related transactions in Brazil is under-developed. We explore Portuguese-language documents showing how accounting and taxation were implicated in maintaining slavery in Brazil in the eighteenth and nineteenth centuries. The study presents examples of key documents involving slaves (such as inventory lists, rental agreements, insurance policies, and receipts) and explains how slave-related transactions were recorded and taxed. We enable important comparisons to be drawn with the accounting and taxation of slaves in the USA and British West Indies.
    Original languageEnglish
    Pages (from-to)43-67
    JournalAccounting History Review
    Volume25
    Issue number1
    Early online date26 Feb 2015
    DOIs
    Publication statusPublished - Feb 2015

    Keywords

    • Brazil
    • document
    • insurance
    • monetising
    • rent
    • slavery
    • taxation

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