In those Tosefta layers which parallel the Mishna, the same names of Tannaim appear as in the Mishna and approximately in the same frequency.

Abraham Goldberg, “The Tosefta – Companion to the Mishna,” in The Literature of the Sages…, Ed. Shmuel Safrai (Assen/Mastricht: Van Gorcum & Philadelphia: Fortress Press, 1987), 295.

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