Elliptical dichroism: operating principle of planar chiral metamaterials.

We employ a homogenization technique based on the Lorentz electronic theory to show that planar chiral structures (PCSs) can be described by an effective dielectric tensor similar to that of biaxial elliptically dichroic crystals. Such a crystal is shown to behave like a PCS insofar as it exhibits its characteristic optical properties, namely, corotating elliptical polarization eigenstates and asymmetric, direction-dependent transmission for left- or right-handed incident wave polarization.