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Polarisation

The reflection coefficient at an interface between two materials is dependent on polarisation. Away from normal incidence then the polarisation of the wave becomes significant and we must apply normal as well as tangential field components. The polarisation is where the electric field is parallel (parallel polarisation // ) or perpendicular (perpendicular polarisation ⊥ ) to the plane of incidence. For oblique incidence the plane of incidence is the plane in which the incident reflected and refracted waves (Poynting vector) lie. For perpendicular polarisation reflection (R) and transmission (T) coefficients:

And