We derive an analytic formula using the Mueller matrix formalism that parameterizes the nonidealities of a half-wave plate (HWP) made from dielectric antireflection-coated birefringent slabs. This model accounts for frequency-dependent effects at normal incidence, including effects driven by the reflections at dielectric boundaries. The model also may be used to guide the characterization of an instrument that uses a HWP. We discuss the coupling of a HWP to different source spectra, and the potential impact of that effect on foreground removal for the SPIDER cosmic microwave background experiment. We also describe a way to use this model in a mapmaking algorithm that fully corrects for HWP nonidealities.
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Bryan et al. (2010) studied this question.
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