Performance-Efficiency Tradeoffs in Transformers: An Approximation Theory Perspective

The paper examines how to allocate attention heads and head dimensions across Transformer layers to balance expressivity and efficiency. It provides a mathematical analysis of early layers’ role in information extraction and characterizes the trade‑off between head count and dimension under a fixed parameter budget. The authors prove a saturation effect of softmax activations, showing that increasing head dimensions yields diminishing returns, especially for long sequences, and propose strategies for efficient parameter allocation across layers.

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