We present a formal Jones matrix analysis of a new far-infrared spectrometer design based on the Martin-Puplett interferometer. The new spectrometer utilizes double polarization modulation and eliminates problems due to source fluctuations, instrumental drift, and reduced dynamic range in studies of materials with small absorptivities. The spectrometer has successfully extended the reflection-absorption technique of thin-film spectroscopy into the far-infrared and millimeter wave region.
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