How does taking breaks restore mental capacity?

I have read many suggestion on when and how long one should take
breaks. However, I don't know any experiments on this subject. I also
wonder how taking breaks restores mental capacity. Are there any
neural correlates of mental capacity? If yes, do they change during
demand and reverse during breaks? How well can blood sugar levels
explain the effectiveness of breaks? Which effects do breaks have in
addition to reducing monotony? I am looking for some information on
research findings and references.

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