  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.
