Proof of the Theory-to-Practice Gap in Deep Learning via Sampling Complexity bounds for Neural Network Approximation Spaces
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Abstract (arXiv)
We study the computational complexity of (deterministic or randomized) algorithms based on point samples for approximating or integrating functions that can be well approximated by neural networks. Such algorithms (most prominently stochastic gradient descent and its variants) are used extensively in the field of deep learning. One of the most important problems in this field concerns the question of whether it is possible to realize theoretically provable neural network approximation rates by such algorithms. We answer this question in the negative by proving hardness results for the problems of approximation and integration on a novel class of neural network approximation spaces. In particular, our results confirm a conjectured and empirically observed theory-to-practice gap in deep learning. We complement our hardness results by showing that approximation rates of a comparable order of convergence are (at least theoretically) achievable.
Key facts. Cited by 30 papers in the map (data through 7 Oct 2026). Builds on 22 of its 59 references that are in the map. First posted on arXiv 6 Apr 2021.
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22 of 59 references.
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- 2019Deep Neural Network Approximation Theorycited by 92
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Citing papers per year: 2021: 2; 2022: 7; 2023: 3; 2024: 6; 2025: 6; 2026: 6.
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- 2022Deep Learning Methods for Partial Differential Equations and Related Parameter Identification Problemscited by 34
- 2024Data Complexity Estimates for Operator Learningcited by 21
- 2024A Survey of Data-Efficient Graph Learningcited by 18
- 2021Optimal learning of high-dimensional classification problems using deep neural networkscited by 9
- 2022Approximation results for Gradient Descent trained Shallow Neural Networks in 1dcited by 7
- 2024Learning smooth functions in high dimensions: from sparse polynomials to deep neural networkscited by 7
- 2022Lp sampling numbers for the Fourier-analytic Barron spacecited by 6
- 2025Non-convergence to the optimal risk for Adam and stochastic gradient descent optimization in the training of deep neural networkscited by 6
- 2022Learning ReLU networks to high uniform accuracy is intractablecited by 5
- 2024Stable Learning Using Spiking Neural Networks Equipped With Affine Encoders and Decoderscited by 5
- 2025Theory-to-Practice Gap for Neural Networks and Neural Operatorscited by 4
- 2025Prediction error certification for PINNs: Theory, computation, and application to Stokes flowcited by 4
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- 2022Deep learning approximations for non-local nonlinear PDEs with Neumann boundary conditionscited by 3
- 2022Deep neural networks can stably solve high-dimensional, noisy, non-linear inverse problemscited by 3
- 2023Approximation Results for Gradient Descent trained Neural Networkscited by 2
- 2024High-dimensional classification problems with Barron regular boundaries under margin conditionscited by 2
- 2025Time-Frequency Analysis for Neural Networkscited by 2
- 2026Lattice-based Deep Neural Networks: Regularity and Tailored Regularizationcited by 2
- 2021Sobolev-type embeddings for neural network approximation spacescited by 1
- 2023Algorithmically Designed Artificial Neural Networks (ADANNs): Higher order deep operator learning for parametric partial differential equationscited by 1
- 2023Sampling Complexity of Deep Approximation Spacescited by 1
- 2024Approximation and Gradient Descent Training with Neural Networkscited by 1
- 2025Leveraging time and parameters for nonlinear model reduction methodscited by 1
- 2026Limitations of Learning Tanh Neural Networks with Finite Precisioncited by 1
- 2022Constrained Few-Shot Learning: Human-Like Low Sample Complexity Learning and Non-Episodic Text Classificationcited by 0
- 2025Constructive Universal Approximation and Sure Convergence for Multi-Layer Neural Networkscited by 0
- 2026Certified and accurate computation of function space norms of deep neural networkscited by 0
- 2026The Information-Theoretic Benefit of Shared Representations under Orthogonality Constraintscited by 0
- 2026Fast approximation and learning of binary classification tasks in o-minimal structures using ReLU neural networkscited by 0
- 2026Residual neural networks overcome the curse of dimensionality for semilinear heat equationscited by 0
- 2026Residual neural networks overcome the curse of dimensionality for semilinear heat equations3 Sep 2026
- 2026Fast approximation and learning of binary classification tasks in o-minimal structures using ReLU neural networks29 Jun 2026
- 2026The Information-Theoretic Benefit of Shared Representations under Orthogonality Constraints14 Jun 2026
- 2026Limitations of Learning Tanh Neural Networks with Finite Precision9 Jun 2026
- 2026Certified and accurate computation of function space norms of deep neural networks6 Mar 2026
- 2026Lattice-based Deep Neural Networks: Regularity and Tailored Regularization3 Mar 2026
- 2025Time-Frequency Analysis for Neural Networks17 Dec 2025
- 2025Prediction error certification for PINNs: Theory, computation, and application to Stokes flow11 Aug 2025
- 2025Constructive Universal Approximation and Sure Convergence for Multi-Layer Neural Networks7 Jul 2025
- 2025Theory-to-Practice Gap for Neural Networks and Neural Operators23 Mar 2025
- 2025Non-convergence to the optimal risk for Adam and stochastic gradient descent optimization in the training of deep neural networks3 Mar 2025
- 2025Leveraging time and parameters for nonlinear model reduction methods7 Jan 2025
18 more
- 2024High-dimensional classification problems with Barron regular boundaries under margin conditions10 Dec 2024
- 2024Data Complexity Estimates for Operator Learning25 May 2024
- 2024Approximation and Gradient Descent Training with Neural Networks19 May 2024
- 2024Stable Learning Using Spiking Neural Networks Equipped With Affine Encoders and Decoders6 Apr 2024
- 2024Learning smooth functions in high dimensions: from sparse polynomials to deep neural networks4 Apr 2024
- 2024A Survey of Data-Efficient Graph Learning1 Feb 2024
- 2023Sampling Complexity of Deep Approximation Spaces20 Dec 2023
- 2023Approximation Results for Gradient Descent trained Neural Networks9 Sep 2023
- 2023Algorithmically Designed Artificial Neural Networks (ADANNs): Higher order deep operator learning for parametric partial differential equations7 Feb 2023
- 2022Deep Learning Methods for Partial Differential Equations and Related Parameter Identification Problems6 Dec 2022
- 2022Approximation results for Gradient Descent trained Shallow Neural Networks in 1d17 Sep 2022
- 2022Constrained Few-Shot Learning: Human-Like Low Sample Complexity Learning and Non-Episodic Text Classification17 Aug 2022
- 2022Lp sampling numbers for the Fourier-analytic Barron space16 Aug 2022
- 2022Deep neural networks can stably solve high-dimensional, noisy, non-linear inverse problems2 Jun 2022
- 2022Learning ReLU networks to high uniform accuracy is intractable26 May 2022
- 2022Deep learning approximations for non-local nonlinear PDEs with Neumann boundary conditions7 May 2022
- 2021Optimal learning of high-dimensional classification problems using deep neural networks23 Dec 2021
- 2021Sobolev-type embeddings for neural network approximation spaces28 Oct 2021
- 2022Deep Learning Methods for Partial Differential Equations and Related Parameter Identification Problemscited by 34
- 2024Data Complexity Estimates for Operator Learningcited by 21
- 2024A Survey of Data-Efficient Graph Learningcited by 18
- 2021Optimal learning of high-dimensional classification problems using deep neural networkscited by 9
- 2022Approximation results for Gradient Descent trained Shallow Neural Networks in 1dcited by 7
- 2024Learning smooth functions in high dimensions: from sparse polynomials to deep neural networkscited by 7
- 2022Lp sampling numbers for the Fourier-analytic Barron spacecited by 6
- 2025Non-convergence to the optimal risk for Adam and stochastic gradient descent optimization in the training of deep neural networkscited by 6
- 2022Learning ReLU networks to high uniform accuracy is intractablecited by 5
- 2024Stable Learning Using Spiking Neural Networks Equipped With Affine Encoders and Decoderscited by 5
- 2025Theory-to-Practice Gap for Neural Networks and Neural Operatorscited by 4
- 2025Prediction error certification for PINNs: Theory, computation, and application to Stokes flowcited by 4
12 most cited of 30 All 30 (JSON)
- 2026Residual neural networks overcome the curse of dimensionality for semilinear heat equations3 Sep 2026
- 2026Fast approximation and learning of binary classification tasks in o-minimal structures using ReLU neural networks29 Jun 2026
- 2026The Information-Theoretic Benefit of Shared Representations under Orthogonality Constraints14 Jun 2026
- 2026Limitations of Learning Tanh Neural Networks with Finite Precision9 Jun 2026
- 2026Certified and accurate computation of function space norms of deep neural networks6 Mar 2026
- 2026Lattice-based Deep Neural Networks: Regularity and Tailored Regularization3 Mar 2026
- 2025Time-Frequency Analysis for Neural Networks17 Dec 2025
- 2025Prediction error certification for PINNs: Theory, computation, and application to Stokes flow11 Aug 2025
- 2025Constructive Universal Approximation and Sure Convergence for Multi-Layer Neural Networks7 Jul 2025
- 2025Theory-to-Practice Gap for Neural Networks and Neural Operators23 Mar 2025
- 2025Non-convergence to the optimal risk for Adam and stochastic gradient descent optimization in the training of deep neural networks3 Mar 2025
- 2025Leveraging time and parameters for nonlinear model reduction methods7 Jan 2025
12 newest of 30 All 30 (JSON)