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There a couple of things that can affect the loudness of a headphone.
The main one however, is a rating called sensitivity. In speakers, this is usually rated on a scale of loudness (db) @ 1 watt @ 1 metre distance. In headphones, this is usually rated as loudness (db) @ 1 mW power. Distance is not a factor since headphones are used directly on the ears anyway.
So, if you get a headphone that is rated at say (for arguments sake) 86 db @ 1 mW, then it takes 1 mW of power to give 86 db. If you then go to a headphone that is 96 db @ 1 mW, then it will sound to your ears roughly twice as loud (since a doubling of perceived volume is not a doubling of decibels) even at the same volume.
Just to make matters even more complicated, impedance (or resistance) is also a factor. A 64 ohm headphone will require twice as much voltage to reach a given volume than a 32 ohm one!
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