Deep Inelastic Scattering of Polarized Electrons off Polarized $^3$HE: Nuclear Effects and the Neutron Spin Structure Function

Nuclear effects in Deep Inelastic Scattering of polarized electrons off polarized $^3$He are analyzed in terms of a spin dependent spectral function taking into account $S'$ and $D$ waves in $^3$He, as well as Fermi motion and binding effects. A simple and reliable equation relating the neutron and $^3$He spin structure functions is proposed.