We use the envelope function formalism ͓M. G. Burt, J. Phys. Condens. Matter 4, 6651 ͑1992͔͒ with the rigorous boundary conditions ͓B. A. Foreman, Phys. Rev. B 48, 4964 ͑1993͔͒ to analyze the tunneling properties of holes across an abrupt InP/In 0.53 Ga 0.47 As heterojunction. We compare our results to those derived with boundary conditions obtained from an ad hoc "symmetrized" form of Burt's Hamiltonian. Our analysis includes the coupling between heavy, light, and spin-orbit bands. The

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... ge difference between the tunneling coefficients of heavy and light holes calculated in the two approaches increases ͑up to a maximum value of 30%͒ with the magnitude of the hole wave vector component parallel to the heterointerface. In addition, the tunneling coefficients of holes are found to be quite sensitive to the orientation of the hole wave vector parallel to the heterointerface. This sensitivity is particularly noticeable for large values of the hole transverse wave vector.