Physics Involved
In a normal turn, the rear wheels follow the front ones because the resistance in the forward direction (i.e. where the wheels turn) is significantly less than in the sideways direction, and the latter provides the centripetal force that makes the rear end follow the turn. When the driver locks the rear wheels with the handbrake, both directions have the same resistance, so the rear end tends to keep moving in the original direction (inertia) and thus it slides out.
Read more about this topic: Handbrake Turn
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