To resist the side chaimel attacks of elliptic curve cryptography, a new fast and secure point multiplication algorithm is proposed. The algorithm is based on a particular kind of addition chains involving only additi...To resist the side chaimel attacks of elliptic curve cryptography, a new fast and secure point multiplication algorithm is proposed. The algorithm is based on a particular kind of addition chains involving only additions, providing a natural protection against side channel attacks. Moreover, the new addition formulae that take into account the specific structure of those chains making point multiplication very efficient are proposed. The point multiplication algorithm only needs 1 719 multiplications for the SAC260 of 160-bit integers. For chains of length from 280 to 260, the proposed method outperforms all the previous methods with a gain of 26% to 31% over double-and add, 16% to22% over NAF, 7% to 13% over4-NAF and 1% to 8% over the present best algorithm--double-base chain.展开更多
Personal income tax is an important redistribution tool,its redistribution effect has been concerned by all walks of life.Using CHIP2018,this paper calculates and analyzes the income redistribution effect of the perso...Personal income tax is an important redistribution tool,its redistribution effect has been concerned by all walks of life.Using CHIP2018,this paper calculates and analyzes the income redistribution effect of the personal income tax reform plan in 2018,and fi nds that:The comprehensive taxation can raise the average tax rate,progressivity and redistribution effect of personal income tax;The rise of the standard of basic deduction,six special additional deductions,and the change of tax rate structure raise the progressiveness of personal income tax,but reduce the average tax rate and thus weaken the income redistribution effect of personal income tax;The comprehensive income tax will enhance the impact of basic deduction of expenses,six special additional deductions and the change of tax rate structure on the redistribution effect of individual income tax income;Under the joint action of the reform measures,the progressivity of individual income tax has risen as a whole,but the average tax rate of individual income tax and redistribution index have shown a sharp decline,both of which decreased by more than 50%.Using the household survey data of the year of reform,this paper comprehensively investigates the income redistribution effect of the personal income tax reform,which enriches the research on the redistribution effect of the new round of personal income tax reform.展开更多
基金The National Natural Science Foundation of China (No.60473029,60673072).
文摘To resist the side chaimel attacks of elliptic curve cryptography, a new fast and secure point multiplication algorithm is proposed. The algorithm is based on a particular kind of addition chains involving only additions, providing a natural protection against side channel attacks. Moreover, the new addition formulae that take into account the specific structure of those chains making point multiplication very efficient are proposed. The point multiplication algorithm only needs 1 719 multiplications for the SAC260 of 160-bit integers. For chains of length from 280 to 260, the proposed method outperforms all the previous methods with a gain of 26% to 31% over double-and add, 16% to22% over NAF, 7% to 13% over4-NAF and 1% to 8% over the present best algorithm--double-base chain.
基金Funded by the“Research on Improving Redistribution Adjustment Mechanism”(20ZDA048)under the Major Program of the National Social Science Fund of China.
文摘Personal income tax is an important redistribution tool,its redistribution effect has been concerned by all walks of life.Using CHIP2018,this paper calculates and analyzes the income redistribution effect of the personal income tax reform plan in 2018,and fi nds that:The comprehensive taxation can raise the average tax rate,progressivity and redistribution effect of personal income tax;The rise of the standard of basic deduction,six special additional deductions,and the change of tax rate structure raise the progressiveness of personal income tax,but reduce the average tax rate and thus weaken the income redistribution effect of personal income tax;The comprehensive income tax will enhance the impact of basic deduction of expenses,six special additional deductions and the change of tax rate structure on the redistribution effect of individual income tax income;Under the joint action of the reform measures,the progressivity of individual income tax has risen as a whole,but the average tax rate of individual income tax and redistribution index have shown a sharp decline,both of which decreased by more than 50%.Using the household survey data of the year of reform,this paper comprehensively investigates the income redistribution effect of the personal income tax reform,which enriches the research on the redistribution effect of the new round of personal income tax reform.
