The Elliott formula describes analytically, or with few adjustable parameters such as the dephasing constant, the light absorption or emission spectra of solids. It was originally derived by Roger James Elliott to describe linear absorption based on properties of a single electron–hole pair. The analysis can be extended to a many-body investigation with full predictive powers when all parameters are computed microscopically using, e.g., the semiconductor Bloch equations (abbreviated as SBEs) or the semiconductor luminescence equations (abbreviated as SLEs).