In-context Learning vs. Instruction Tuning: The Case of Small and Multilingual Language Models

Large language models (LLMs) operate in two fundamental learning modes - fine-tuning (FT) and in-context learning (ICL) - raising key questions about which mode yields greater language proficiency and whether they differ in their inductive biases. Prior studies comparing FT and ICL have yielded mixed and inconclusive results due to inconsistent experimental setups. To enable a rigorous comparison, we propose a formal language learning task - offering precise language boundaries, controlled string sampling, and no data contamination - and introduce a discriminative test for language proficiency, where an LLM succeeds if it assigns higher generation probability to in-language strings than to out-of-language strings. Empirically, we find that: (a) FT has greater language proficiency than ICL on in-distribution generalization, but both perform equally well on out-of-distribution generalization. (b) Their inductive biases, measured by the correlation in string generation probabilities, are similar when both modes partially learn the language but diverge at higher proficiency levels. (c) Unlike FT, ICL performance differs substantially across models of varying sizes and families and is sensitive to the token vocabulary of the language. Thus, our work demonstrates the promise of formal languages as a controlled testbed for evaluating LLMs, behaviors that are difficult to isolate in natural language datasets. Our source code is available at https://github.com/bishwamittra/formallm.

We investigate whether commonly available LoRA variants have an advantage over basic LoRA in multilingual instruction tuning. Experiments involving LoRA and four other variants on two datasets across diverse target languages show that there is no significant advantage in using more complex LoRA variants instead of basic LoRA, with respect to balancing cross-lingual transfer and knowledge retention. An analysis of hidden embeddings reveal that layer-wise language representation remains largely similar across LLMs fine-tuned with different LoRA techniques, suggesting that architectural novelty of LoRA techniques may not translate into better cross-lingual adaptation.

Instruction-tuning datasets often contain substantial redundancy and low-quality samples, necessitating effective data selection methods. We propose an instruction data selection framework based on weighted in-context influence (wICI), which measures how effectively each candidate example reduces instruction-following difficulty for semantically related peers. Through systematic experiments, we address three key questions: what constitutes effective instruction tuning data from an in-context perspective, whether sample difficulty correlates with in-context influence, and how in-context influence translates to instruction tuning effectiveness. Experiments across multiple models and benchmarks demonstrate that our method consistently outperforms existing baselines under constrained data budgets, while empirically showing that sample difficulty negatively correlates with in-context influence.