Inter-layer Edge Tunneling and Transport Properties in Double-Layer   Quantum Hall Systems
  A theory of transport in the quantum Hall regime is developed for separately contacted double-layer electron systems. Inter-layer tunneling provides a channel for equilibration of the distribution functions in the two layers and influences transport properties through the resulting influence on steady-state distribution functions. Resistences for various configurations of the electrodes are calculated as a function of the inter-layer tunneling amplitude. The effect of misalignment of the edges of the two layers and the effect of tilting the magnetic field away from the normal to the layers on the inter- layer tunneling amplitude near the sample edges are investigated. The results obtained in this work is consistent with recent experiments. 
D. Yoshioka and A.H. MacDonald