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

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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

    Software

    By opening or downloading the free files from the following 5 links, you can acquire a comprehensive understanding
    of what the Kyscope can do and obtain analyses of investment income tax issues that draw on use of 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.
    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.

    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