MLDIS-NNLGOct 1, 2025

Theory of Scaling Laws for In-Context Regression: Depth, Width, Context and Time

Harvard
arXiv:2510.01098v17 citationsh-index: 28
Originality Incremental advance
AI Analysis

This work offers a foundational toy model for neural scaling laws, impacting researchers in machine learning theory by enabling precise analysis of transformer performance.

The paper tackles the problem of understanding how in-context learning performance in deep linear self-attention models depends on computational resources like depth and width, finding that depth improves performance only with limited context in some settings but significantly in others with varying covariances, and it provides exact asymptotics and power laws for risk.

We study in-context learning (ICL) of linear regression in a deep linear self-attention model, characterizing how performance depends on various computational and statistical resources (width, depth, number of training steps, batch size and data per context). In a joint limit where data dimension, context length, and residual stream width scale proportionally, we analyze the limiting asymptotics for three ICL settings: (1) isotropic covariates and tasks (ISO), (2) fixed and structured covariance (FS), and (3) where covariances are randomly rotated and structured (RRS). For ISO and FS settings, we find that depth only aids ICL performance if context length is limited. Alternatively, in the RRS setting where covariances change across contexts, increasing the depth leads to significant improvements in ICL, even at infinite context length. This provides a new solvable toy model of neural scaling laws which depends on both width and depth of a transformer and predicts an optimal transformer shape as a function of compute. This toy model enables computation of exact asymptotics for the risk as well as derivation of powerlaws under source/capacity conditions for the ICL tasks.

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