Abstract
Ideally, the beam splitter in a Michelson interferometer used for Fourier transform spectroscopy must have 50% transmission and reflectance for high efficiency, and this should be independent of polarization. Semitransparent metal layers do not meet the efficiency criterion because of their absorption loss, and multilayer systems required for wide wavelength coverage are difficult to produce in practice. Single layer or thin film beam splitters have thus nearly dominated the field. These beam splitters usually show polarization effects, the avoidance of which is discussed here.
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