Efficient Turing Machine Simulation with Transformers
Qian Li, Yuyi Wang
TL;DR
This work addresses the efficiency gap in theoretically universal Transformers by proving that constant-bit-size Transformers can simulate $(t(n),s(n))$-bounded TMs with a linear context window and sublinear per-step reasoning. The authors develop a two-stage bridge: first translating multi-tape TMs into synchronous multi-queue TMs with favorable time/space, then simulating those multi-queue machines with constant-bit Transformers using a geometric-offset attention pattern. The main result shows per-step CoT overhead can be reduced to $O(s(n)^c)$ for any $c>0$, achieved by tuning the head-layer product, and the model can produce each token in $O(1)$ time under sparse attention. The construction hinges on a careful encoding of queues as stacks across levels and employs a specialized relative positional encoding that evolves with input length. These findings offer architectural guidance for designing efficient, scalable reasoning in Transformers while preserving universality.
Abstract
Constant bit-size Transformers are known to be Turing complete, but existing constructions require $Ω(s(n))$ chain-of-thought (CoT) steps per simulated Turing machine (TM) step, leading to impractical reasoning lengths. In this paper, we significantly reduce this efficiency gap by proving that any $(t(n),s(n))$-bounded multi-tape TM can be simulated by a constant bit-size Transformer with an optimal $O(s(n))$-long context window and only $O(s(n)^c)$ CoT steps per TM step, where $c>0$ can be made arbitrarily small by letting the Transformers' head-layer product sufficiently large. In addition, our construction shows that sparse attention with fixed geometric offsets suffices for efficient universal computation. Our proof leverages multi-queue TMs as a bridge. The main technical novelty is a more efficient simulation of multi-tape TMs by synchronous multi-queue TMs, improving both time and space complexity under stricter model assumptions.
