We study the absorption spectrum of a two-dimensional electron gas (2DEG) in a magnetic field. We find that that at low temperatures, when the 2DEG is spin polarized, the absorption spectra, which correspond to the creation of spin up or spin down electron, differ in magnitude, linewidth and filling factor dependence. We show that these differences can be explained as resulting from creation of a Mahan exciton in one case, and of a power law Fermi edge singularity in the other.
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