Linear birefringence

Linear birefringence means that two orthogonal linear polarizations have different refractive indices. Their different propagation phases produce phase retardation. In a lossless waveplate, with fast-axis angle $\theta$ and slow-minus-fast retardation $\delta$, the Jones matrix, up to a common phase, isusing time dependence $e^{-i\omega t}$. Circular birefringence instead has circular eigenpolarizations.