Paper:
MAE: MUTUAL POSTERIOR-DIVERGENCE REGULAR- IZATION FOR VARIATIONAL AUTOENCODERS
Variational Autoencoder (VAE), a simple and effective deep generative model, has led to a number of impressive empirical successes and spawned many advanced variants and theoretical investigations. However, recent studies demonstrate that, when equipped with expressive generative distributions (aka. decoders), VAE suffers from learning uninformative latent representations with the observation called KL Varnishing, in which case VAE collapses into an unconditional generative model. In this work, we introduce mutual posterior-divergence regularization, a novel regularization that is able to control the geometry of the latent space to accomplish meaningful representation learning, while achieving comparable or superior capability of density estimation. Experiments on three image benchmark datasets demonstrate that, when equipped with powerful decoders, our model performs well both on density estimation and representation learning.

Review:
In this paper the authors present mutual posterior divergence regularization, a data-dependent regularization for the ELBO that enforces diversity and smoothness of the variational posteriors. The experiments show the effectiveness of the model for density estimation and representation learning.
This is an interesting paper dealing with the important issues of fully exploiting the stochastic part of VAE models and avoiding inactive latent units in the presence of very expressive decoders. The paper reads well and is well motivated. 
The authors claim that their method is "encouraging the learned variational posteriors to be diverse". While it is important to have models that can use well the latent space, the constraints that are encoded seem too strong. If two data points are very similar, why should there be a term encouraging their posterior approximation to be different? In this case, their true posteriors will be in fact be similar, so it seems counter-intuitive to force their approximations to be different.
The numerical results seem promising, but I think they could be further improved and made more convincing.
- For the density estimation experiments, while there is an improvement in terms of NLL thanks to the new regularizer, it is not clear which is the additional computational burden. How much longer does it takes to train the model when computing all the regularization terms in the experiments with batch size 100? 
- I am not completely convinced by the claims on the ability of the regularizer to improve the learned representations. K-means implicitly assumes that the data manifold is Euclidean. However, as shown for example by [Arvanitidis et al. Latent space oddity: on the curvature of deep generative models, ICLR 2018] and other authors, the latent manifold of VAEs is not Euclidean, and curved riemannian manifolds should be used when computing distances and performing clustering. Applying k-means in the high dimensional latent spaces of ResNet VAE and VLAE does not seem therefore a good idea.
One possible reason why your MAE model may perform better in the unsupervised clustering of table 2 is that the terms added to the elbo by the regularizer may force the space to be more Euclidean (e.g. the squared difference term in the Gaussian KL) and therefore more suitable for k-means. 
- The semi-supervised classification experiment is definitely better to assess the representation learning capabilities, but KNN suffers with the same issues with the Euclidean distance as in the k-means experiments, and the linear classifier may not be flexible enough for non-euclidean and non-linear manifolds. Have you tried any other non-linear classifiers?
- Comparisons with other methods that aim at making the model learn better representation (such as the kl-annealing of the beta-vae) would be useful.
- The lack of improvements on the natural image task is a bit concerning for the generalizability of the results.
Typos and minor comments:
- devergence -> divergence in introduction
- assistant -> assistance in 2.3
- the items (1) and (2) in 3.1 are not very clear
- set -> sets in 3.2
- achieving -> achieve below theorem 1
- cluatering -> clustering in table 2