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Previous research has explored the computational expressivity of Transformer models in simulating Boolean circuits or Turing machines. However, the learnability of these simulators from observational data has remained an open question. Our…

Machine Learning · Computer Science 2025-10-27 Morris Yau , Ekin Akyürek , Jiayuan Mao , Joshua B. Tenenbaum , Stefanie Jegelka , Jacob Andreas

Despite their omnipresence in modern NLP, characterizing the computational power of transformer neural nets remains an interesting open question. We prove that transformers whose arithmetic precision is logarithmic in the number of input…

Computational Complexity · Computer Science 2023-04-28 William Merrill , Ashish Sabharwal

Chain-of-Thought (CoT) is an efficient prompting method that enables the reasoning ability of large language models by augmenting the query using multiple examples with multiple intermediate steps. Despite the empirical success, the…

Machine Learning · Computer Science 2025-05-27 Hongkang Li , Songtao Lu , Pin-Yu Chen , Xiaodong Cui , Meng Wang

The community is increasingly exploring linear RNNs (LRNNs) as language models, motivated by their expressive power and parallelizability. While prior work establishes the expressivity benefits of LRNNs over transformers, it is unclear what…

Machine Learning · Computer Science 2026-03-06 William Merrill , Hongjian Jiang , Yanhong Li , Anthony Lin , Ashish Sabharwal

Chain-of-Thought (CoT) and Looped Transformers have been shown to empirically improve performance on reasoning tasks and to theoretically enhance expressivity by recursively increasing the number of computational steps. However, their…

Machine Learning · Computer Science 2025-10-27 Kevin Xu , Issei Sato

Large Language Models (LLMs) are powerful but often too slow and costly for real-world use during inference. Looped transformers save on parameters by reusing the same weights for multiple computational steps, or "loops." However, this…

Computation and Language · Computer Science 2025-10-30 Bohong Wu , Mengzhao Chen , Xiang Luo , Shen Yan , Qifan Yu , Fan Xia , Tianqi Zhang , Hongrui Zhan , Zheng Zhong , Xun Zhou , Siyuan Qiao , Xingyan Bin

Chain-of-thought reasoning and scratchpads have emerged as critical tools for enhancing the computational capabilities of transformers. While theoretical results show that polynomial-length scratchpads can extend transformers' expressivity…

Machine Learning · Computer Science 2025-07-15 Alireza Amiri , Xinting Huang , Mark Rofin , Michael Hahn

Chain-of-Thought (CoT) reasoning successfully enhances the reasoning capabilities of Large Language Models (LLMs), yet it incurs substantial computational overhead for inference. Existing CoT compression methods often suffer from a critical…

Machine Learning · Computer Science 2026-05-26 Yuntian Tang , Bohan Jia , Wenxuan Huang , Lianyue Zhang , Jiao Xie , Wenxi Li , Wei Li , Jie Hu , Xinghao Chen Rongrong Ji , Shaohui Lin

The expressive power of transformers over inputs of unbounded size can be studied through their ability to recognize classes of formal languages. In this paper, we establish exact characterizations of transformers with hard attention (in…

Formal Languages and Automata Theory · Computer Science 2024-10-31 Andy Yang , David Chiang , Dana Angluin

We show that a constant number of self-attention layers can efficiently simulate, and be simulated by, a constant number of communication rounds of Massively Parallel Computation. As a consequence, we show that logarithmic depth is…

Machine Learning · Computer Science 2024-02-15 Clayton Sanford , Daniel Hsu , Matus Telgarsky

Chain-of-Thought (CoT) reasoning is known to improve Large Language Models both empirically and in terms of theoretical approximation power. However, our understanding of the inner workings and conditions of apparition of CoT capabilities…

Machine Learning · Computer Science 2024-10-29 Vivien Cabannes , Charles Arnal , Wassim Bouaziz , Alice Yang , Francois Charton , Julia Kempe

This work provides the first theoretical analysis of training transformers to solve complex problems by recursively generating intermediate states, analogous to fine-tuning for chain-of-thought (CoT) reasoning. We consider training a…

Machine Learning · Computer Science 2025-03-12 Juno Kim , Taiji Suzuki

Modern large language models (LLMs) excel at tasks that require storing and retrieving knowledge, such as factual recall and question answering. Transformers are central to this capability because they can encode information during training…

Machine Learning · Statistics 2026-03-18 Nuri Mert Vural , Alberto Bietti , Mahdi Soltanolkotabi , Denny Wu

Transformers, especially the decoder-only variants, are the backbone of most modern large language models; yet we do not have much understanding of their expressive power except for the simple $1$-layer case. Due to the difficulty of…

Machine Learning · Computer Science 2024-12-05 Lijie Chen , Binghui Peng , Hongxun Wu

The performance of modern language models (LMs) has been improved by chain-of-thought (CoT) reasoning, i.e., the process of generating intermediate results that guide the model towards a final answer. A possible explanation for this…

Computation and Language · Computer Science 2025-01-27 Franz Nowak , Anej Svete , Alexandra Butoi , Ryan Cotterell

Chain-of-thought reasoning, while powerful, can produce unnecessarily verbose output for simpler problems. We present a framework for difficulty-aware reasoning that teaches models to dynamically adjust reasoning depth based on problem…

Computation and Language · Computer Science 2025-09-08 Abdul Waheed , Chancharik Mitra , Laurie Z. Wang , Deva Ramanan , Bhiksha Raj

Chain-of-Thought (CoT) prompting has emerged as a powerful technique for enhancing language model's reasoning capabilities. However, generating long and correct CoT trajectories is challenging. Recent studies have demonstrated that Looped…

Computation and Language · Computer Science 2025-02-13 Qifan Yu , Zhenyu He , Sijie Li , Xun Zhou , Jun Zhang , Jingjing Xu , Di He

Scaling language models to larger and deeper sizes has led to significant boosts in performance. Even though the size of these models limits their application in compute-constrained environments, the race to continually develop ever larger…

Computation and Language · Computer Science 2024-08-16 Amirkeivan Mohtashami , Matteo Pagliardini , Martin Jaggi

Chain-of-thought (CoT) rationale enables language models to use additional task-related text for problem-solving, benefiting not only from detailed reasoning steps but also from the expanded computational space of longer inputs. Prior work…

Computation and Language · Computer Science 2025-09-30 Yoonna Jang , Kisu Yang , Isabelle Augenstein

Transformer has become the dominant architecture for sequence modeling, yet a detailed understanding of how its structural parameters influence expressive power remains limited. In this work, we study the approximation properties of…

Machine Learning · Computer Science 2026-04-01 Penghao Yu , Haotian Jiang , Zeyu Bao , Ruoxi Yu , Qianxiao Li