We define a call-by-value variant of Gödel’s system T\documentclass[12pt]{minimal}
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\begin{document}$$\textsf {T} $$\end{document} with references, and equip it with a linear dependent type and effect system, called dℓT\documentclass[12pt]{minimal}
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\begin{document}$$\textsf {d}\ell \textsf {T} $$\end{document}, that can estimate the time complexity of programs, as a function of the size of their inputs. We prove that the type system is intentionally sound, in the sense that it over-approximates the complexity of executing the programs on a variant of the CEK abstract machine. Moreover, we define a sound and complete type inference algorithm which critically exploits the subrecursive nature of dℓT\documentclass[12pt]{minimal}
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\begin{document}$$\textsf {d}\ell \textsf {T} $$\end{document}. Finally, we demonstrate the usefulness of dℓT\documentclass[12pt]{minimal}
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\begin{document}$$\textsf {d}\ell \textsf {T} $$\end{document} for analyzing the complexity of cryptographic reductions by providing an upper bound for the constructed adversary of the Goldreich–Levin theorem.