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Past work has considered the analytic properties of the reflection coefficient for a metal-backed slab. The primary result established a fundamental relationship for the minimal layer thickness to bandwidth ratio achievable for an absorber. There has yet to be establishment of a similar relationship for non metal-backed layers, and here we present the universal result based on the Kramers-Kronig relations. Our theory is validated with transfer matrix calculations of homogeneous materials, and full-wave numerical simulations of electromagnetic metamaterials. Our results place more general fundamental limits on absorbers and thus will be important for both fundamental and applied studies.

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