TILT: Target-induced loss tilting under covariate shift

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. At the population level, we show that this target-side penalty implicitly induces relative importance weig