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TitleAccounting and taxation practices in the operation of slavery in Brazil
Author(s)Lima Rodrigues, Lúcia
Craig, Russell
Schmidt, Paulo
Santos, José Luís dos
Issue date2018
CitationRodrigues, L. L., Craig, R., Schmidt, P., & Santos, J. L. (2018). Accounting and Taxation Practices in the Operation of Slavery in Brazil. . In M. Bigoni & W. Funnell (Eds.), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp. 237–258). Routledge.
Abstract(s)[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. [...]
TypeBook part
AccessRestricted access (Author)
Appears in Collections:NIPE - Livros e Capítulos de Livros

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