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EMNLP Findings2023

Exploring the Numerical Reasoning Capabilities of Language Models: A Comprehensive Analysis on Tabular Data

Mubashara Akhtar, Abhilash Reddy Shankarampeta, Vivek Gupta, Arpit Patil, Oana Cocarascu, Elena Simperl

Abstract

Numbers are crucial for various real-world domains such as finance, economics, and science. Thus, understanding and reasoning with numbers are essential skills for language models to solve different tasks. While different numerical benchmarks have been introduced in recent years, they are limited to specific numerical aspects mostly. In this paper, we propose a hierarchical taxonomy for numerical reasoning skills with more than ten reasoning types across four levels: representation, number sense, manipulation, and complex reasoning. We conduct a comprehensive evaluation of state-of-the-art models to identify reasoning challenges specific to them. Henceforth, we develop a diverse set of numerical probes employing a semi-automated approach. We focus on the tabular Natural Language Inference (TNLI) task as a case study and measure models' performance shifts. Our results show that no model consistently excels across all numerical reasoning types. Among the probed models, FlanT5 (few-/zero-shot) and GPT-3.5 (few-shot) demonstrate strong overall numerical reasoning skills compared to other models. Label-flipping probes indicate that models often exploit dataset artifacts to predict the correct labels. 1

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Cited by top-tier papers9

  1. Commonsense Reasoning in Arab CultureAbdelrahman Boda Sadallah, Junior Cedric Tonga, Khalid Almubarak, Saeed Almheiri et al.ACL 2025 · 18 citations
  2. TaTToo: Tool-Grounded Thinking PRM for Test-Time Scaling in Tabular ReasoningJiaru Zou, Soumya Roy, Vinay Kumar Verma, Ziyi Wang et al.ICLR 2026 · 13 citations
  3. Large Language Models are Good Relational LearnersFang Wu, Vijay Prakash Dwivedi, Jure LeskovecACL 2025 · 10 citations
  4. Efficient numeracy in language models through single-token number embeddingsLinus Kreitner, Paul Hager, Jonathan Mengedoht, Georgios Kaissis et al.ICML 2026 · 5 citations
  5. ASTRA: Adaptive Semantic Tree Reasoning Architecture for Complex Table Question AnsweringXiaoke Guo, Songze Li, Zhiqiang Liu, Zhaoyan Gong et al.ACL 2026 · 3 citations

Builds on27

  1. Chain-of-Thought Prompting Elicits Reasoning in Large Language ModelsJason Wei, Xuezhi Wang, Dale Schuurmans, Maarten Bosma et al.NeurIPS 2022 · 22,562 citations
  2. Deberta: decoding-Enhanced Bert with Disentangled AttentionPengcheng He, Xiaodong Liu, Jianfeng Gao, Weizhu ChenICLR 2021 · 3,729 citations
  3. BART: Denoising Sequence-to-Sequence Pre-training for Natural Language Generation, Translation, and ComprehensionMike Lewis, Yinhan Liu, Naman Goyal, Marjan Ghazvininejad et al.ACL 2020 · 1,224 citations
  4. Climbing towards NLU: On Meaning, Form, and Understanding in the Age of DataEmily M. Bender, Alexander KollerACL 2020 · 914 citations
  5. TabFact: A Large-scale Dataset for Table-based Fact VerificationWenhu Chen, Hongmin Wang, Jianshu Chen, Yunkai Zhang et al.ICLR 2020 · 674 citations

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