América Latina en la historia económica
versión On-line ISSN 2007-3496
versión impresa ISSN 1405-2253
ALVES CARRARA, Angelo. A administração dos contratos da capitania de Minas: o contratador João Rodrigues de Macedo, 1775-1807. Am. Lat. Hist. Econ [online]. 2011, n.35, pp.29-52. ISSN 2007-3496.
Tax farming and tax farmers during colonial times is a subject comparatively little studied in Brazilian historiography. Due to the quality of the available sources, the majority of the scholarly publications corresponds to the captaincy of Minas Gerais, which in XVIIIth century produced almost all the gold received from Brazil. This paper aims at presenting the working of the tax farming systems by means of the analysis of the correspondence of one of the most prominents tax farmers in Minas Gerais, João Rodrigues de Macedo. Exception made for the royal fifths, this system constituted the way tax receipts were collected by the portuguese Crown in Brazil three centuries long.
Palabras llave : Minas Gerais; tax farming; tax farmer; taxation.