An emitter (F) for incandescent light sources, in particular a filament, capable of being brought to incandescence by the passage of electric current is obtained in such a way as to have a value of spectral absorption α that is high in the visible region of the spectrum and low in the infrared region of the spectrum, said absorption α being defined as α=1−ρ−τ, where ρ is the spectral reflectance and τ is the spectral transmittance of the emitter.