Paper:
Most of existing advantage function estimation methods in reinforcement learning suffer from the problem of high variance, which scales unfavorably with the time horizon. To address this challenge, we propose to identify the independence property between current action and future states in environments, which can be further leveraged to effectively reduce the variance of the advantage estimation. In particular, the recognized independence property can be naturally utilized to construct a novel importance sampling advantage estimator with close-to-zero variance even when the Monte-Carlo return signal yields a large variance. To further remove the risk of the high variance introduced by the new estimator, we combine it with existing Monte-Carlo estimator via a reward decomposition model learned by minimizing the estimation variance. Experiments demonstrate that our method achieves higher sample efficiency compared with existing advantage estimation methods in complex environments.

Review:
This paper proposes a novel advantage estimate for reinforcement learning based on estimating the extent to which past actions impact the current state. More precisely, the authors train a classifier to predict the action taken k-steps ago from the state at time t, the state at t-k and the time gap k. The idea is that when it is not possible to accurately predict the action, the action choice had no impact on the current state, and thus should not be assigned credit for the current reward, they refer to this as the "independence property" between current action and future states. Based on this idea, the authors introduce a "dependency factor", using the ratio P(s_{t+k},a_{t+k}|s_t,a_t)/P(s_{t+k},a_{t+k}|s_t). They later show that this can be reworked using Bayes theorem into a ratio of the form P(a_t|s_t,s_{t+k})/\pi(a_t|s_t) which is more convenient to estimate. The authors show mathematically that, when the dependency factor is computed with the true probabilities and use to weight each reward in a trajectory, the result is an unbiased advantage estimator. Importantly the expectation, in this case, is taken over trajectories sampled according to the policy pi conditioned only on S_t. This is distinct from the Monte-Carlo estimator which is based only on samples in which A_t, the action whose advantage is being estimated, was selected.
They go on to say that this estimator will tend to have lower variance than the conventional Monte-Carlo estimator when future rewards are independent of current actions. However, the variance can actually be higher, due to the importance sampling ratio used, when future rewards are highly dependent on the current action. They propose a method to combine the two estimators on a per reward while maintaining unbiasedness using a control variate style decomposition. This introduces a tunable reward decomposition parameter which determines how to allocate each reward between the two estimators. The authors propose a method to tune this parameter by approximately optimizing an upper bound on the variance of the combined estimator.
As a final contribution, the authors introduce a temporal-difference method of estimating the action probability P(a_t|s_t,s_{t+k}) required by their method.
In the experiments, the authors provide empirical evidence that various aspects of their proposed method can work as suggested on simple problems. They also provide a simple demonstration where their advantage estimator is shown to improve sample efficiency in a control problem.
This paper suffers from moderate clarity issues, but I lean toward acceptance primarily because I feel that the central idea is a solid contribution. The idea of improving credit assignment by explicitly estimating how much actions impact future states seems reasonable and interesting. The temporal difference method introduced for estimating P(a_t|s_t,s_{t+k}) is also interesting and clever. I'm less confident in the introduced method for trading off between the Monte Carlo and importance sampling estimators. The experiments seem reasonably well executed and do a fair job of highlighting different aspects of the proposed method.
The derivation of the combined estimator was very confusing to me. It's strange that the derivation of the variance lower bound includes terms which are drawn from both a state conditional and state-action conditional trajectory. You're effectively summing variances computed with respect to two different measures, but the quantity being bounded is referred to as just the "variance of the advantage estimator". What measure is this variance supposed to be computed with respect to? Especially given that as written the two estimators rely on samples drawn from two different measures. It doesn't help that the advantage estimator whose variance is being constructed is never explicitly defined but just referred to as "advantage estimator derived from equation 3". Nevertheless, if we ignore the details of what exactly it is a lower bound of, the sum of the three variances in equation 5 seems a reasonable surrogate to minimize.
Related to the above point I don't fully understand what the variances shown in table 1 mean in the experiments section. For the IAE estimator for example, is the variance computed based on each sample using three independent trajectories (one for each term) or is it computed from single trajectories? If it's from single trajectories I can't understand how the expression would be computed.
Questions for the authors:
-Could you please explicitly define the "advantage estimator derived from equation 3"?
-Could you please explain precisely how the variance is computed in table 1?
Update:
Having read the other reviews and authors response I will maintain my score of a weak accept, though given more granularity I would raise my score to a 7 after the clarifications. I appreciate the authors' clarification of the advantage estimator and feel the related changes to the paper are very helpful. I still feel the central idea of the work is quite strong. 
However, I also feel the control variate part of the work is very loosely specified. In particular, given the use of function approximation in practice instead of actually sampling 3 trajectories the validity of the control variate method applied is questionable. As the authors say "if the random variable in either term has high variance, function approximators will tend to have large error", This may be true initially but the function approximator can already reduce variance over time by learning, so it's not clear how the function approximators and control variate complement each other. This is something I feel would be worthwhile to explore more in future work.
Also, I feel it's worth pointing out that a concurrent paper presenting a very similar idea is scheduled to be presented at NeurIPS 2020, which can be found here: https://papers.nips.cc/paper/9413-hindsight-credit-assignment. I don't feel this in any way undermines the contribution of the work presented here, but merely wanted to make the meta reviewer aware in case it was relevant to their decision. In fact, I feel this work complements that one in a number of ways, including the presentation of the temporal difference method for learning the action probabilities.