Slavery in Brazil

1. Role of government accounting and tax

1.1. Theoretical Framework

1.1.1. Historical institution

1.1.1.1. Social

1.1.1.2. Economic

1.1.1.3. Political behavior

1.1.2. Institutional logics

1.1.2.1. Individuals

1.1.2.2. Institutions

1.1.2.3. Organisations

1.1.3. Ideology

1.1.3.1. Legitimation

1.1.3.2. Dissimulation

1.1.3.3. Unification

1.1.3.4. Fragmentation

1.1.3.5. Reification

2. De-reify

2.1. Pressure from Great Britain (19th century)

2.1.1. European immigration

2.1.1.1. To end illegal slavery

3. Self reinforcing & reactive consequences

3.1. Levy taxes on slaves traded

3.1.1. Tax paid

3.1.2. Revenue & expenses

3.1.3. Accounting

3.1.4. Single entry

4. Reify

4.1. History (1531-1888)

4.1.1. Slaves from Africa

4.1.1.1. Treated as objects

4.1.1.1.1. King’s will

4.1.1.1.2. Natural

4.1.1.2. Develop economy in Brazil

4.1.1.3. Labour storage

4.1.1.4. Under supply of indeginous labour

4.1.1.5. Revenue raising mechanism