Polarized infrared reflectance spectra from β-Ga2O3 (001) unintentionally doped (undoped) and Sn-doped substrates were investigated. Spectra from an undoped homoepitaxial film grown on the Sn-doped substrate were also investigated. By setting the electric field vector of the incident light E parallel to the crystallographic b-axis in the s-polarized configuration, the spectra for pure transverse optical phonons of Au modes were well reproduced by the Drude–Lorentz model. Subsequently, the free-carrier concentrations and carrier mobilities were determined to be in reasonable agreement with those determined by Hall-effect measurements, and at the same time, the film thickness was determined for the homoepitaxial layer. The results ensure the validity of the simplified optical model analyses for any arbitrary surface orientations where the b-axis is parallel to the surface only if no birefringence effects are present by choosing as E//b in s-polarized configuration.
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