A tool for creating and assessing a kaleidoscope of business income tax options| For income tax.... policy law administration research revenue estimation |
The Kyscope is a computer model that allows users to play around with changes to domestic and overseas income tax treatment of chosen investments. Through its linked set of Microsoft® Excel spreadsheets, users can: The Kyscope is designed to facilitate the development, implementation and evaluation of business income tax policy measures or to scaffold the exploration of theoretical considerations. |
| Kyscope Brochure | This brochure describing the Kyscope is in Microsoft® PowerPoint (81Kb). Print the two PowerPoint slides
on either side of the same piece of paper and fold the paper in two to produce the four-page brochure. |
| Kyscope Examples | This set of Kyscope 'runs' for you to 'test drive' is in
WinZip format (5.6Mb). Download the file (KyscopePreview.zip) to your hard drive
and unzip it to reveal the executable file KyscopePreviewSetup.exe. Click 'Start' (bottom left of your screen) then 'Run'
, click 'Browse...', locate and 'Open' KyscopePreviewSetup.exe and finally click
'OK'. You will be invited to install Kyscope Preview. Accept all default settings. Double click the desk top
Kyscope Preview icon, and click 'Enable macros' to see an illustration of the Kyscope's structure. Read the Kyscope
copyright window, close and click 'The Examples'. |
| Kyscope Slide Show | This slide show is in Microsoft® PowerPoint and runs for about 28 minutes (447Kb).
It explains what the Kyscope can do, how it represents a 'complete' business income tax system and how it offers
a tax 'benchmark' against which to compare selected tax options. It refers to the
Kyscope Examples above. Links provide additional information. |
| Kyscope Features | This paper is in Microsoft® Word (315Kb). It lists
the pre-tax and tax options and associated applications offered by the Kyscope. |
| Issues papers using the Kyscope | This
series of papers covering investment income tax issues analysed using the Kyscope is
in Microsoft® Help format (11.8Mb). It
includes papers providing a framework for taxing the income from investments (the tax base, entity taxation
and international). It also includes a number of papers on topical investment tax issues like negative gearing,
share buybacks and financial assets and liabilities. |
| MyProject software download | MyProject is a
computer package (49.7Mb download) that helps the user assess the financial viability of investment projects after
the imposition of a wide range of income, capital gains taxes, royalties and resource rent taxes.
Written in Microsoft® Visual Basic.Net®, MyProject
offers an easy-to-use format for analysis of actual or hypothetical data with flexibility over the number of years
of analysis, number of capital investments per year and number of products from each project. MyProject analyses the
cash flow of projects regardless of the investor, in contrast to the Kyscope which can analyse the position of people
investing via a chain of local or international entities and the position of these entities themselves. |
MyProject offers an easy-to-use, flexible format and, while being a stand-alone package, also complements the Kyscope package by:
In contrast to the Kyscope, MyProject undertakes analysis purely on a local project basis, regardless of the type of taxpayer investing in the project. The Kyscope can analyse the position of people investing via local or international entities (like companies and trusts) and the position of these entities which themselves might be investing via other local or international entities.
If you wish to ask questions, provide comment or discuss the question of workshops/presentations on concepts and design issues relating to the taxation of income or economic rent from investments drawing on the Kyscope and MyProject .
© Copyright Wayne Mayo 2009