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. |
Kyscope Issues Papers | This is a series of papers Microsoft® Help format (15 Mb).
It looks at a wide range of issues relating to the taxing of investment income, drawing heavily on numerical analyses using the Kyscope.
It incorporates papers that seek to provide a framework for taxing investment income covering: the tax base, entity taxation and international.
Issues covered by specific papers include: capital gains taxation, negative gearing, share buybacks, taxing real income and cost to revenue of
accelerated depreciation.
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The Kyscope in now fully owned by the Commonwealth of Australia and is held, but not necessarily endorsed, by the Australian Treasury. The developer of the Kyscope has a comprehensive licence over the Kyscope.
If you have questions regarding the Kyscope .
© Copyright Wayne Mayo 2021