Please use this identifier to cite or link to this item: http://hdl.handle.net/1822/38607

TitleDocumenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries
Author(s)Rodrigues, Lúcia Lima
Craig, Russell James
Schmidt, Paulo
Santos, José Luis
KeywordsBrazil
Document
Insurance
Monetising
Rent
Slavery
Taxation
Issue dateFeb-2015
PublisherTaylor & Francis
JournalAccounting History Review
CitationRodrigues, L. L., Craig, R. J., Schmidt, P., & Santos, J. L. (2015). Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries. Accounting History Review, 25(1), 43-67. doi: 10.1080/21552851.2014.946935
Abstract(s)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.
TypeArticle
URIhttp://hdl.handle.net/1822/38607
DOI10.1080/21552851.2014.946935
ISSN2155-2851
2155-286X
Peer-Reviewedyes
AccessRestricted access (UMinho)
Appears in Collections:EEG - Artigos em revistas de circulação internacional com arbitragem científica

Files in This Item:
File Description SizeFormat 
Accounting History Review.pdf
  Restricted access
AHR_2015674,82 kBAdobe PDFView/Open

Partilhe no FacebookPartilhe no TwitterPartilhe no DeliciousPartilhe no LinkedInPartilhe no DiggAdicionar ao Google BookmarksPartilhe no MySpacePartilhe no Orkut
Exporte no formato BibTex mendeley Exporte no formato Endnote Adicione ao seu ORCID