Organizations: Department of Mathematics LMU Munich, Germany · *Munich Center for Machine Learning (MCML) · †Department of Physics and Technology, University of Tromsø, Norway, DLR-German Aerospace Center, Germany
Spiking neural networks (SNNs) are often regarded as energy-efficient alternatives to artificial neural networks (ANNs), yet their advantage depends critically on both network architecture and data properties. We develop an analytical framework to compare fully-connected ReLU ANNs and integrate-and-fire SNNs for time-series data with respect to their theoretical energy efficiency at matched expressive capacity. By relating an inference-energy model to theoretical bounds on representational expressivity, we derive an expressivity-normalized efficiency ratio and explicit thresholds in network width, spike sparsity, and ANN depth scaling. Our analysis characterizes the regimes in which event-driven computation offsets the temporal overhead of SNNs, providing capacity-aware principles for designing energy-efficient temporal networks. It shows that ANNs exceed SNNs in expressivity-normalized efficiency only in specific regimes.