InfoFlow: A Framework for Multi-Layer Transformer Analysis

Fuente: arXiv
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Autori principali: Yu, Penghao, Jiang, Haotian, Bao, Zeyu, Li, Qianxiao
Natura: Preprint
Pubblicazione: 2026
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author Yu, Penghao
Jiang, Haotian
Bao, Zeyu
Li, Qianxiao
author_facet Yu, Penghao
Jiang, Haotian
Bao, Zeyu
Li, Qianxiao
contents While the approximation properties of single-layer Transformer architectures have been studied in recent works, a rigorous theoretical understanding of the multi-layer setting remains limited. In this work, we establish that multi-layer Transformers possess fundamentally different approximation capabilities from single-layer ones: for certain retrieval tasks, any single-layer Transformer requires least $Ω(\varepsilon^{-k})$ parameters to achieve precision $\varepsilon$, where $k$ grows linearly with sequence length $T$, whereas a two-layer Transformer with a single head per layer achieves the same approximation precision with at most $O (\varepsilon^{-1})$ parameters. To understand this separation, we identify two structural mechanisms underlying multi-layer approximation. Specifically, softmax attention can only efficiently retrieve the token attaining the maximum attention score, incurring exponential-in-length parameter cost for $k$-th largest retrieval with $k \geq 2$. Moreover, the parameter cost of decoding coupled information scales with the size of the retrieved token set. Motivated by these findings, we propose InfoFlow, a framework for multi-layer Transformers. The framework tracks an information set of accessible input positions at each token and layer, assigning an explicit approximation rate to each mode of information propagation. This abstraction recovers known approximation bounds, remains consistent with experimental observations on trained networks, and yields concrete predictions in settings where direct theoretical analysis is currently intractable. Our results provide a principled framework for reasoning about the approximation efficiency of multi-layer Transformers.
format Preprint
id arxiv_https___arxiv_org_abs_2605_17930
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle InfoFlow: A Framework for Multi-Layer Transformer Analysis
Yu, Penghao
Jiang, Haotian
Bao, Zeyu
Li, Qianxiao
Machine Learning
While the approximation properties of single-layer Transformer architectures have been studied in recent works, a rigorous theoretical understanding of the multi-layer setting remains limited. In this work, we establish that multi-layer Transformers possess fundamentally different approximation capabilities from single-layer ones: for certain retrieval tasks, any single-layer Transformer requires least $Ω(\varepsilon^{-k})$ parameters to achieve precision $\varepsilon$, where $k$ grows linearly with sequence length $T$, whereas a two-layer Transformer with a single head per layer achieves the same approximation precision with at most $O (\varepsilon^{-1})$ parameters. To understand this separation, we identify two structural mechanisms underlying multi-layer approximation. Specifically, softmax attention can only efficiently retrieve the token attaining the maximum attention score, incurring exponential-in-length parameter cost for $k$-th largest retrieval with $k \geq 2$. Moreover, the parameter cost of decoding coupled information scales with the size of the retrieved token set. Motivated by these findings, we propose InfoFlow, a framework for multi-layer Transformers. The framework tracks an information set of accessible input positions at each token and layer, assigning an explicit approximation rate to each mode of information propagation. This abstraction recovers known approximation bounds, remains consistent with experimental observations on trained networks, and yields concrete predictions in settings where direct theoretical analysis is currently intractable. Our results provide a principled framework for reasoning about the approximation efficiency of multi-layer Transformers.
title InfoFlow: A Framework for Multi-Layer Transformer Analysis
topic Machine Learning
url https://arxiv.org/abs/2605.17930