The Foundations of Tokenization: Statistical and Computational Concerns

Juan Luis Gastaldi, John Terilla, Luca Malagutti, Brian DuSell, Tim Vieira +1 more
2/12/2026

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Abstract

Tokenization - the practice of converting strings of characters from an alphabet into sequences of tokens over a vocabulary - is a critical step in the NLP pipeline. The use of token representations is widely credited with increased model performance but is also the source of many undesirable behaviors, such as spurious ambiguity or inconsistency. Despite its recognized importance as a standard representation method in NLP, the theoretical underpinnings of tokenization are not yet fully understood. In particular, the impact of tokenization on language model estimation has been investigated primarily through empirical means. The present paper contributes to addressing this theoretical gap by proposing a unified formal framework for representing and analyzing tokenizer models. Based on the category of stochastic maps, this framework enables us to establish general conditions for a principled use of tokenizers and, most importantly, the necessary and sufficient conditions for a tokenizer model to preserve the consistency of statistical estimators. In addition, we discuss statistical and computational concerns crucial for designing and implementing tokenizer models, such as inconsistency, ambiguity, finiteness, and sequentiality. The framework and results advanced in this paper contribute to building robust theoretical foundations for representations in neural language modeling that can inform future theoretical and empirical research.

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Cite this paper

@article{gastaldi2026foundations,
  title  = {The Foundations of Tokenization: Statistical and Computational Concerns},
  author = {Juan Luis Gastaldi and John Terilla and Luca Malagutti and Brian DuSell and Tim Vieira and Ryan Cotterell},
  year   = {2026},
  eprint = {2407.11606},
  archivePrefix = {arXiv},
  url    = {https://arxiv.org/abs/2407.11606},
  journal = {ICLR 2024 2024}
}

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