AbstractWe analyze the inherent complexity of implementing Lévy's notion of optimal evaluation for the λ-calculus, where similar redexes are contracted in one step via so-called parallel β-reduction. Optimal evaluation was finally realized by Lamping, who introduced a beautiful graph reduction technology for sharing evaluation contexts dual to the sharing of values. His pioneering insights have been modified and improved in subsequent implementations of optimal reduction. We prove that the cost of parallel β-reduction is not bounded by any Kalmár-elementary recursive function. Not only do we establish that the parallel β-step cannot be a unit-cost operation, we demonstrate that the time complexity of implementing a sequence of n parallel β-...