A framework for reversible circuit complexity
  Reversible single-target gates are a generalization of Toffoli gates which are a helpful formal representation for the description of synthesis algorithms but are too general for an actual implementation based on some technology. There is an exponential lower bound on the number of Toffoli gates required to implement any reversible function, however, there is also a linear upper bound on the number of single-target gates which can be proven using a constructive proof based on a former presented synthesis algorithm. Since single-target gates can be mapped to a cascade of Toffoli gates, this synthesis algorithm provides an interesting framework for reversible circuit complexity. The paper motivates this framework and illustrates first possible applications based on it. 
Mathias Soeken, Nabila Abdessaied, Rolf Drechsler
cs.ET quant-ph