Polarization-Sensitive Swept-Source OCT via Jones Matrix Formalism: Theory and Simulation

We derive a complete Jones matrix model for polarization-sensitive swept-source optical coherence tomography (PS-SS-OCT) systems incorporating fiber birefringence, catheter rotation, and sample retardation. The model enables end-to-end simulation of PS-OCT signal formation from arbitrary tissue birefringence distributions. We validate against experimental measurements in birefringent phantoms and demonstrate the model's utility for system design optimization. Open-source simulation code is provided.