The spin-orbit splitting of the electron levels in a two-dimensional quantum dot in a perpendicular magnetic field is studied. It is shown that at the point of an accidental degeneracy of the two lowest levels above the ground state the Rashba spin-orbit coupling leads to a level anticrossing and to mixing of spin-up and spindown states, whereas there is no mixing of these levels due to the Dresselhaus term. We calculate the relaxation and decoherence times of the three lowest levels due to phonons. We find that the spin relaxation rate as a function of a magnetic field exhibits a cusplike structure for Rashba but not for Dresselhaus spin-orbit interaction.
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