The role of government accounting and taxation in the institutionalization of slavery in Brazil (original) (raw)
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Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries
Accounting History Review, 2015
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 underdeveloped. Here we explore Portuguese language documents showing how accounting and taxation were implicated in maintaining slavery in Brazil in the eighteenth and nineteenth centuries. We present examples of key documents involving slaves (such as inventory lists, rental agreements, insurance policies, and receipts) and explain 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.
Accounting History, 2018
Through the theoretical lenses of Foucault’s governmentality, Latour’s action at a distance and Althusser’s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the tutelage system of former slaves (‘Free Africans’) between 1818 and 1864. It finds that the measures undertaken to reinforce the accounting regulations permitted the Brazilian government to control ‘Free Africans’ at a distance while minimizing interference in this process from a British government intent upon abolishing slavery.
Slavery in Today’s Brazil: Law and Public Policy
Latin American Perspectives, 2017
The abolition of slavery in 1888 failed to eliminate the repressive and compulsory use of labor in Brazil. When pressure to reduce slave trafficking made African labor scarce, coffee producers in São Paulo recruited European migrants to replace it. Through indebtedness and compulsory work, migrants became captive to the landowners who hired them. As the occupation of the Amazon frontier became state policy in the 1960s, debt bondage was used against the thousands of migrant workers hired to clear the areas for agribusiness projects. Slavery had been prohibited since 1940, and in 1965 the Congress entered into two international agreements on slavery that included debt bondage. With the end of the military government in 1985, the category “slave labor” was incorporated into the regulatory framework for employment practices, and since then it has been broadened to include labor forced by violence, debt bondage, exhausting labor, and degrading working conditions. Tensions around the def...
Accounting …, 2011
From 1860 to 1964, but particularly after 1930, Brazilian society changed from an agrarian to an industrial society and from an emphasis on the export sector to becoming focused primarily on the domestic market. During this period, there were significant changes in accounting that were largely imposed by the State. This note explores the main political, economic and social factors that influenced the development of accounting in Brazil during this period. In a legalist country such as Brazil the development of accounting cannot be effectively studied without considering how accounting affects, and is affected by, the political and social context. The note ends with a call for further accounting history studies about Brazil based on archives and primary sources.
Oxford University Press eBooks, 2012
Brazil was the American society that received the largest contingent of African slaves in the Americas and the longest-lasting slave regime in the Western Hemisphere. This is the first complete modern survey of the institution of slavery in Brazil and how it affected the lives of enslaved Africans. It is based on major new research on the institution of slavery and the role of Africans and their descendants in Brazil. Although Brazilians have incorporated many of the North American debates about slavery, they have also developed a new set of questions about slaveholding: the nature of marriage, family, religion, and culture among the slaves and free colored; the process of manumission; and the rise of the free colored class during slavery. It is the aim of this book to introduce the reader to this latest research, both to elucidate the Brazilian experience and to provide a basis for comparisons with all other American slave systems.