# The Scaling Properties of Implicit Deductive Reasoning in Transformers

arXiv: https://arxiv.org/abs/2605.04330 · HTML: https://mlsanity.com/paper/2605.04330/

## Key facts

- Cited by 1 papers in the map (data through 14 Oct 2026).
- Placed in Prompting and chain-of-thought reasoning, one of 17 directions in LLM reasoning.
- Builds on 62 of its 97 references that are in the map.
- First posted on arXiv 5 May 2026.

## Placed in

- LLM reasoning / [Prompting and chain-of-thought reasoning](https://mlsanity.com/lr/prompting-and-chain-of-thought-reasoning/)

## Builds on (most cited first, 30 of 62)

- [Attention Is All You Need](https://mlsanity.com/paper/1706.03762/) (2017)
- [BERT: Pre-training of Deep Bidirectional Transformers for Language Understanding](https://mlsanity.com/paper/1810.04805/) (2018)
- [The Llama 3 Herd of Models](https://mlsanity.com/paper/2407.21783/) (2024)
- [Exploring the Limits of Transfer Learning with a Unified Text-to-Text Transformer](https://mlsanity.com/paper/1910.10683/) (2019)
- [Chain-of-Thought Prompting Elicits Reasoning in Large Language Models](https://mlsanity.com/paper/2201.11903/) (2022)
- [Qwen3 Technical Report](https://mlsanity.com/paper/2505.09388/) (2025)
- [DeepSeek-R1: Incentivizing Reasoning Capability in LLMs via Reinforcement Learning](https://mlsanity.com/paper/2501.12948/) (2025)
- [RoFormer: Enhanced Transformer with Rotary Position Embedding](https://mlsanity.com/paper/2104.09864/) (2021)
- [Locating and Editing Factual Associations in GPT](https://mlsanity.com/paper/2202.05262/) (2022)
- [Shortcut Learning in Deep Neural Networks](https://mlsanity.com/paper/2004.07780/) (2020)
- [Understanding intermediate layers using linear classifier probes](https://mlsanity.com/paper/1610.01644/) (2016)
- [Gradient Surgery for Multi-Task Learning](https://mlsanity.com/paper/2001.06782/) (2020)
- [Language Models Don't Always Say What They Think: Unfaithful Explanations in Chain-of-Thought Prompting](https://mlsanity.com/paper/2305.04388/) (2023)
- [BERT Rediscovers the Classical NLP Pipeline](https://mlsanity.com/paper/1905.05950/) (2019)
- [Toy Models of Superposition](https://mlsanity.com/paper/2209.10652/) (2022)
- [Distilling Step-by-Step! Outperforming Larger Language Models with Less Training Data and Smaller Model Sizes](https://mlsanity.com/paper/2305.02301/) (2023)
- [The Linear Representation Hypothesis and the Geometry of Large Language Models](https://mlsanity.com/paper/2311.03658/) (2023)
- [Universal Transformers](https://mlsanity.com/paper/1807.03819/) (2018)
- [Eliciting Latent Predictions from Transformers with the Tuned Lens](https://mlsanity.com/paper/2303.08112/) (2023)
- [Hopfield Networks is All You Need](https://mlsanity.com/paper/2008.02217/) (2020)
- [Learning the Difference that Makes a Difference with Counterfactually-Augmented Data](https://mlsanity.com/paper/1909.12434/) (2019)
- [Logic-LM: Empowering Large Language Models with Symbolic Solvers for Faithful Logical Reasoning](https://mlsanity.com/paper/2305.12295/) (2023)
- [Reasoning on Graphs: Faithful and Interpretable Large Language Model Reasoning](https://mlsanity.com/paper/2310.01061/) (2023)
- [ProofWriter: Generating Implications, Proofs, and Abductive Statements over Natural Language](https://mlsanity.com/paper/2012.13048/) (2020)
- [Towards Revealing the Mystery behind Chain of Thought: A Theoretical Perspective](https://mlsanity.com/paper/2305.15408/) (2023)
- [Transformers Learn Shortcuts to Automata](https://mlsanity.com/paper/2210.10749/) (2022)
- [To CoT or not to CoT? Chain-of-thought helps mainly on math and symbolic reasoning](https://mlsanity.com/paper/2409.12183/) (2024)
- [Chain of Thought Empowers Transformers to Solve Inherently Serial Problems](https://mlsanity.com/paper/2402.12875/) (2024)
- [Looped Transformers as Programmable Computers](https://mlsanity.com/paper/2301.13196/) (2023)
- [SGD on Neural Networks Learns Functions of Increasing Complexity](https://mlsanity.com/paper/1905.11604/) (2019)

## Built on by (most cited first, 1 of 1)

- [High-probability guarantees for linear accessibility in feature superposition](https://mlsanity.com/paper/2609.09556/) (2026)

## Abstract (arXiv)

We investigate the scaling properties of implicit deductive reasoning over Horn clauses in depth-bounded Transformers. By discouraging the reliance on statistical shortcuts via counterfactual data augmentation, and promoting the learning of shared reasoning primitives across direct and CoT modes, we find that in sufficiently deep models with a bidirectional prefix mask, implicit reasoning approaches explicit CoT performance across graph topologies and problem widths, though CoT remains necessary for depth extrapolation. These findings represent a step toward achieving better compositional reasoning in Transformers. The code and models to reproduce this work are available at: https://github.com/envomp/Implicit-Deductive-Reasoning-in-Transformers
