History
In a paper delivered to the ACM conference in Seattle in 1977, Guy L. Steele summarized the debate over the GOTO and structured programming, and observed that procedure calls in the tail position of a procedure can be best treated as a direct transfer of control to the called procedure, typically eliminating unnecessary stack manipulation operations. Since such "tail calls" are very common in Lisp, a language where procedure calls are ubiquitous, this form of optimization considerably reduces the cost of a procedure call compared to other implementations. Steele argued that poorly implemented procedure calls had led to an artificial perception that the GOTO was cheap compared to the procedure call. Steele further argued that "in general procedure calls may be usefully thought of as GOTO statements which also pass parameters, and can be uniformly coded as JUMP instructions", with the machine code stack manipulation instructions "considered an optimization (rather than vice versa!)". Steele cited evidence that well optimized numerical algorithms in Lisp could execute faster than code produced by then-available commercial Fortran compilers because the cost of a procedure call in Lisp was much lower. In Scheme, a Lisp dialect developed by Steele with Gerald Jay Sussman, tail call elimination is mandatory.
Read more about this topic: Tail Call
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