We introduce a novel Inverse Reinforcement Learning (IRL) approach that overcomes limitations of fixed reward assignments and constrained flexibility in implicit reward regularization. By extending the Maximum Entropy IRL framework with a squared temporal-difference (TD) regularizer and adaptive targets, dynamically adjusted during training, our method indirectly optimizes a reward function while incorporating reinforcement learning principles. Furthermore, we integrate distributional RL to capture richer return information. Our approach achieves state-of-the-art performance on challenging MuJoCo tasks, demonstrating expert-level results on the Humanoid task with only 3 demonstrations. Extensive experiments and ablation studies validate the effectiveness of our method, providing insights into adaptive targets and reward dynamics in imitation learning.
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