TILT: Target-induced loss tilting under covariate shift
TILT decomposes predictors into main and auxiliary parts, penalizing the latter on unlabeled target data to implicitly weight sources via self-localized, bounded estimands, yielding finite-sample excess risk guarantees and improved domain adaptation performance.
Published 2026Sydney Poster Session 1 · Tue, Dec 8, 10:00 AM–1:00 PM local time · Hall 1-4arXiv ↗OpenReview ↗

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Abstract
We introduce and analyze Target-Induced Loss Tilting (TILT) for unsupervised domain adaptation under covariate shift. It is based on a novel objective function that decomposes the source predictor as $f+b$, fits $f+b$ on labeled source data while simultaneously penalizing the auxiliary component $b$ on unlabeled target inputs. The resulting fit $f$ is deployed as the final target predictor. At the population level, we show that this target-side penalty implicitly induces relative importance weighting at the population level, but in terms of an estimand $b^*_f$ that is self-localized to the current error, and remains uniformly bounded for any source-target pair (even those with disjoint supports). We prove a general finite-sample oracle inequality on the excess risk, and use it to give an end-to-end guarantee for training with sparse ReLU networks. Experiments on controlled regression problems and shifted CIFAR-100 distillation show that TILT improves target-domain performance over source-only training, exact importance weighting, and relative density-ratio baselines, with a stable dependence on the regularization parameter.