Comment: This was shown by JP Lewis, 2001 (citation here) (Score 1) 297
http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.19.344
"Specifically, if it is accepted that algorithmic complexity is an appropriate definition of the complexity of a programming project, then claims of purely objective estimation of project complexity, development time, and programmer productivity are necessarily incorrect"