Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries
Research output: Contribution to journal › Article › peer-review
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 language | English |
|---|---|
| Pages (from-to) | 43-67 |
| Journal | Accounting History Review |
| Volume | 25 |
| Issue number | 1 |
| Early online date | 26 Feb 2015 |
| DOIs | |
| Publication status | Published - Feb 2015 |
Documents
- CRAIG_2015_cright_AHR_Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries
Rights statement: This is an Accepted Manuscript of an article published in Accounting History Review on 26/02/2015, available online: http://www.tandfonline.com/10.1080/21552851.2014.946935
Accepted author manuscript (Post-print), 603 KB, PDF document
Related information
ID: 6085299
