A defesa da escravidão no parlamento imperial brasileiro: 1831-1850

Parron, Tâmis

doi:10.11606/issn.1808-8139.v0i1p128-135

Cited by 2 publications

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“…An active 'politics of slavery' lobby led by Vasconcelos encouraged the Brazilian government to eliminate some stringent provisions of the 1831 Law (Parron, 2005).…”

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confidence: 99%

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The role of government accounting and taxation in the institutionalization of slavery in Brazil

Rodrigues

Craig

2018

Critical Perspectives on Accounting

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“…An active 'politics of slavery' lobby led by Vasconcelos encouraged the Brazilian government to eliminate some stringent provisions of the 1831 Law (Parron, 2005).…”

Section: --------------------------------------mentioning

confidence: 99%

“…The discourse against the 1831 Law sanctified the image of slave owners and accused Britain of interfering in national affairs. There was no compunction to highlight abuses of the 1831 Law or to strengthen it (Parron, 2005). Thus, the 1831 Law existed without affecting interaction orders.…”

Section: --------------------------------------mentioning

confidence: 99%

The role of government accounting and taxation in the institutionalization of slavery in Brazil

Rodrigues

Craig

2018

Critical Perspectives on Accounting

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

Rodrigues

Craig

Schmidt

et al. 2015

Accounting History Review

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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. 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.[its] population[s] without large and continuous importations of Africans' (Fogel and Engerman 1974, 25-26).Second, slave labor activities in Brazil were more diversified than elsewhere in the Americas. Slavery was a major factor responsible for the success of Brazil's sugar, gold mining, coffee and cotton industries (Baranov 2000, 18-19). When the trade in slaves was abolished in 1850, slavery had spread throughout Brazilian society. Big farmers and rich people were not alone in owning slaves: they were owned too by priests, the military, civil servants and even free slaves themselves. This diffusion and convergence of interests was one of the main reasons why slavery endured for so long in Brazil (Albuquerque and Filho 2006).The long history of slavery in Brazil has produced a genuinely multi-racial society, as evidenced by Brazil's art, architecture, linguistic expression, cuisine, music and popular culture. The diversity of art and samba and the rhythm of the dance of capoeira and carnival is said to give a peculiar spatial dimensionality to the existential reality of Brazilian culture (Sidekum, 2007). Fiorin (2009, 120) states that Brazilians are characterized by 'the mulata [a person of black and white ancestry], who is the most important representative of Brazilian race; and by the tolerance and the good relationship between people of different races.' Similarly, Freyre (2006) believes that the identity of Brazilians was forged by the principle of multi-racial participation.Third, although some scholars have examined accounting for slave plantation workers in the US (Razek 1985;Fleischman, Oldroyd, and Tyson 2004; and in the BWI (Cowton and O'Shaughnessy 1991), knowledge of how accounting and taxation practices were implicated in the operation of slavery in Brazil is under-developed.Fourth, understanding the operation of business in modern Brazil can be enhanced by knowledge of its strong historical links with slavery: 'Brazil has the largest African-descent population in the Americas' (Reis and Klein 2011, 181). At the beginning of the nineteenth

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A defesa da escravidão no parlamento imperial brasileiro: 1831-1850

Cited by 2 publications

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The role of government accounting and taxation in the institutionalization of slavery in Brazil

The role of government accounting and taxation in the institutionalization of slavery in Brazil

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

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