The effect of Zeeman splitting on Shubnikov-de Haas oscillations in two-dimensional systems

A theory of the Shubnikov-de Haas effect is developed for two-dimensional systems in a tilted magnetic field. The conductivity tensor is calculated for an arbitrary ratio r of the Zeeman splitting to the cyclotron splitting. Possible anisotropy of the g factor is taken into account. It is shown that at integer values of r, the main harmonic dominates in the spectrum of Shubnikov-de Haas oscillations and the phase of the oscillations depends on the parity of r. At half-integer values of r, the conductivity oscillations are determined by the harmonics of the second order of smallness.