Target Mass Effects in Polarized Deep Inelastic Scattering
  The target mass effects in polarized DIS have been studied. It was demonstrated that taking into account the first order target mass corrections to g1 a very good approximation of the exact formula is achieved. It was also shown that their magnitude in the preasymptotic DIS region is small except for x > 0.65, where their large effect is partially suppressed by the large values of $Q^2$ due to the cut $W^2 > 4 GeV^2$. The difference between the size of the target mass and higher twist corrections is illustrated. 
Aleksander V. Sidorov, Dimiter B. Stamenov