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A recent review publication presented an extensive and comprehensive assessment of the phenomenological relations of Poisson’s ratios (PRs) to the behavior and responses of contemporary materials under specific loading conditions. The present review and analysis paper is intended as a theoretical mechanics complement covering mathematical and physical modeling of a single original elastic and of six time and process (i.e. path and stress) dependent viscoelastic PR definitions as well as a seventh special path independent one. The implications and consequences of such models on material characterization are analyzed and summarized. Indeed, PRs based on experimentally obtained 2-D strains under distinct creep and/or relaxation processes exhibit radically different time responses for identical material specimen. These results confirm the PR’s implicit path dependence in addition to their separate intrinsic time reliance. Such non-uniqueness of viscoelastic PRs renders them unsuitable as universal material descriptors. Analytical formulations and experimental measurements also examine the physical impossibility of instantaneously achieving time independent loads or strains or their rates thus making certain PR definitions based on constant state variables, while mathematically valid, physically unrealistic and unachievable. A newly developed theoretical/experimental protocol for the determination of the time when loading patterns reach stead-state conditions based on strain accelerations demonstrates the capability to measure this time from experimental data. Due to the process dependent PRs, i.e. stress and stress history paths, the non-existence of a unique viscoelastic PR and of a universal elastic-viscoelastic correspondence principle or analogy (EVCP) in terms of PRs is demonstrated. Additionally and independently, the required double convolution integral construction of linear viscoelastic constitutive relations with the inclusion of PRs is cumbersome analytically and computationally needlessly highly CPU intensive. Furthermore, there is no theoretical fundamental hint as to what loading path is required to produce a unique universal viscoelastic PR definition necessary for formulating a PR based constitutive relation or an EVCP protocol. The analysis associated with an additional Class VII viscoelastic PR establishes it as a universal representation which is loading path and strain independent while still remaining time dependent. This Class PR can be the one used if it is desired to express constitutive relations in terms of PRs, subject to the caveat applying to all PR Classes regarding the CPU intensiveness in the time space due to triple product and double convolution integral constitutive relations. However, the use PRs is unnecessary since any set of material behavior can be uniquely and completely defined in terms of only moduli and/or compliances. The mathematical model of instantaneous initial loading paths, based on Heavi-side functions, is examined in detail and shown to lead to infinite velocities and accelerations. Additionally, even if non-instantaneous gradual loading functions are employed the resulting PRs are still load and load history dependent. Consequently, they represent specialized PR responses applicable and limited to those particular load and history combinations. Although the analyses contained herein are generalized to non-homogeneous linear viscoelastic materials, the main focus is on PR time and process dependence. The non-homogeneous material results and conclusions presented herein apply equally to homogeneous viscoelasticity and per se do not influence the results or conclusions of the analytical development regarding viscoelastic PRs. In short, these PR analyses apply to all linear viscoelastic material characterization.

Elastic and Viscoelastic Poisson’s Ratios: The Theoretical Mechanics Perspective