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Paper · arXiv

InfoFlow: A Framework for Multi-Layer Transformer Analysis

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 s...

AuthorsPenghao Yu, Haotian Jiang, Zeyu Bao et al.
Primary categorycs.LG
Published18 May 2026
Last updated at source18 May 2026
cs.LG
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