The Kscope trademark A tool for creating and assessing a kaleidoscope of business income tax options

Buy tax books       About the developer       MyProject software

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:

  • see the impact of investment income tax changes on cash flow, tax revenue and rates of return
  • trace through the hard numbers produced for assets, entities and entity owners to get an integrated view of tax arrangements.
  • 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 tax value chart

    Tax books

    Click on the image below to view contents and early chapters of Wayne Mayo's books on taxing investment income and resource rent and ORDER a copy of either or both books.

    Taxing Investment Income draws on numerous tables and charts produced by the Kyscope and all the tables in Taxing Resource Rent were produced by MyProject software.

    The books are distributed within Australia and New Zealand by Dennis Jones and Associates.


    Software
    By opening or downloading the free files in the first 4 of the following 5 links, you can acquire a comprehensive understanding
    of what the Kyscope can do and benefit from analyses of investment income tax issues that draw on use of the Kyscope.
    The last link takes you a business income tax model that complements the Kyscope.
    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.
    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 2013