Accounting and taxation practices in the operation of slavery in Brazil

Abstract

[Extract] Introduction - Current understanding of the source documents and accounting procedures that recorded the operation of slavery in the Americas has been gleaned predominantly from studies set in the US and British West Indies [BWI]. However, many valuable insights can be obtained by looking beyond these settings to examples from Brazil. Here we explore several key source Brazilian documents (inventory lists, rental agreements, insurance policies, and tax receipts) that were related to the monetization (or valuing) of slaves and the taxation of transactions involving slaves. [...]