Privacy-Preserving Tax Calculations in Smart Cities by Means of Inner-Product Functional Encryption

摘要

Functional encryption is a recent generalization of public-key cryptography which aims at enabling secret-key owners to decrypt only functions of the encrypted data. This model is very promising in terms of applications. Yet, although general constructions of theoretical interests do exist, practical functional encryption is presently limited to the evaluation of low-degree functions of the encrypted inputs. In this paper, we investigate how Inner-Product Functional Encryption (IPFE) may enable the design of tax calculation system with built-in privacy. The paper is also concluded by performances results demonstrating the practicality of the approach on the concrete issue of carbon tax calculations.