Coercive Subtyping

We propose and study coercive subtyping, a formal extension with subtyping of dependent type theories such as Martin-LL of's type theory 38] and the type theory UTT 30]. In this approach, subtyping with speciied implicit coercions is treated as a feature at the level of the logical framework; in particular, the meaning of an object being in a supertype is given by coercive deenition rules for the deenitional equality. This provides a conceptually simple and uniform framework to understand subtyping and inheritance relations in type theories with sophisticated type structures such as inductive types and universes. The use of coercive subtyping in formal development and in reasoning about subsets of objects is discussed in the context of computer-assisted formal reasoning.