奥卡姆剃刀
According to Jürgen Schmidhuber, the appropriate mathematical theory of Occam's razor already exists, namely, Solomonoff's theory of optimal inductive inference and its extensions. See discussions in David L. Dowe's "Foreword re C. S. Wallace" for the subtle distinctions between the algorithmic probability work of Solomonoff and the MML work of Chris Wallace, and see Dowe's "MML, hybrid Bayesian network graphical models, statistical consistency, invariance and uniqueness" both for such discussions and for (in section 4) discussions of MML and Occam's razor. For a specific example of MML as Occam's razor in the problem of decision tree induction, see Dowe and Needham's "Message Length as an Effective Ockham's Razor in Decision Tree Induction".