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

Author

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  • Lúcia Lima Rodrigues
  • Russell James Craig
  • Paulo Schmidt
  • Jos� Luis Santos

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.

Suggested Citation

  • Lúcia Lima Rodrigues & Russell James Craig & Paulo Schmidt & Jos� Luis Santos, 2015. "Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries," Accounting History Review, Taylor & Francis Journals, vol. 25(1), pages 43-67, March.
    • Handle: RePEc:taf:acbsfi:v:25:y:2015:i:1:p:43-67
    DOI: 10.1080/21552851.2014.946935
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    Cited by:

    1. Rodrigues, Lúcia Lima & Craig, Russell, 2018. "The role of government accounting and taxation in the institutionalization of slavery in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 21-38.
    2. Giraudeau, Martin, 2017. "The farm as an accounting laboratory: an essay on the history of accounting and agriculture," LSE Research Online Documents on Economics 74106, London School of Economics and Political Science, LSE Library.
    3. Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.

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