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Minus 1a5aa4f1c08b567c9107cba729de26bc87c17ab2b2f690eb45059193a1d6f587 Equivalence in Functional Languages with Effects
Mason, I. A. and Talcott, C. L. - 1991

Traditionally the view has been that direct expression of control and store mechanisms and clear mathematical semantics are incompatible requirements. This paper shows that adding objects with memory to the call-by-value lambda calculus results in a language with a rich equational theory, satisfying many of the usual laws. Combined with other recent work this provides evidence that expressive, mathematically clean programming languages are indeed possible.