What it is, and who measured it
Three research streams converge on the same bill. Laboratory task-switching studies (Robert Rogers and Stephen Monsell's alternating-task work in the 1990s; Joshua Rubinstein, David Meyer and Jeffrey Evans in 2001) measure reliable time and error costs every time rules change, even for trivial tasks, as the mind reconfigures. Sophie Leroy's 2009 studies named the subtler half: attention residue, where thoughts of an unfinished prior task persist into the next one and degrade performance on it; unfinished work clings hardest. And Gloria Mark's field studies of real workplaces measured the recovery tax around interruptions, the roughly twenty-three minutes to fully re-settle that the weekly-planning pillar already cites. Switching is not one cost but three: the reconfiguration, the residue, and the resettling.