A system of rules for transforming programs is described, with the programs in the form of recursion equations. An initially very simple, lucid, and hopefully correct program is transformed into a more efficient one by altering the recursion structure. Illustrative examples of program transformations are given, and a tentative implementation is described. Alternative structures for programs are shown, and a possible initial phase for an automatic or semiautomatic program-manipulation system is indicated. © 1977, ACM. All rights reserved.
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Burstall, R. M., & Darlington, J. (1977). A Transformation System for Developing Recursive Programs. Journal of the ACM (JACM), 24(1), 44–67. https://doi.org/10.1145/321992.321996