The tail-recursion modulo cons transformation can rewrite functions that are not quite tail-recursive into a tail-recursive form that can be executed efficiently. In this article we generalize tail recursion modulo cons (TRMc) to modulo contexts (TRMC), and calculate a general TRMC algorithm from its specification. We can instantiate our general algorithm by providing an implementation of application and composition on abstract contexts, and showing that our context laws_ hold. We provide some known instantiations of TRMC, namely modulo evaluation contexts (CPS), and associative operations , and further instantiantions not so commonly associated with TRMC, such as defunctionalized evaluation contexts, monoids , semirings , exponents , and cons products . We study the modulo cons instantiation in particular and prove that an instantiation using Minamide’s hole calculus is sound. We also calculate a second instantiation in terms of the Perceus heap semantics to precisely reason about the soundness of in-place update. While all previous approaches to TRMc fail in the presence of non-linear control (for example induced by call/cc, shift/reset or algebraic effect handlers), we can elegantly extend the heap semantics to a hybrid approach which dynamically adapts to non-linear control flow. We have a full implementation of hybrid TRMc in the Koka language and our benchmark shows the TRMc transformed functions are always as fast or faster than using manual alternatives.

@article{paperbot2109,
  title = {Tail Recursion Modulo Context: An Equational Approach},
  author = {Daan Leijen and Anton Lorenzen},
  journal = {Proceedings of the ACM on Programming Languages},
  volume = {7},
  number = {POPL},
  year = {2023},
  doi = {10.1145/3571233}
}