The conductivity of a two-dimensional electron gas in a parallel magnetic field is calculated. We take into account the magnetic-field-induced spin-splitting, which changes the density of states, the Fermi momentum, and the screening behavior of the electron gas. For impurity scattering, we predict a positive magnetoresistance for low electron density and a negative magnetoresistance for high electron density. The theory is in qualitative agreement with recent experimental results found for Si inversion layers and Si quantum wells.
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