Why is indium tin oxide both electrically conductive and transparent?

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Indium tin oxide (ITO) achieves the dual properties of electrical conductivity and optical transparency through a combination of a large band gap and the strategic incorporation of electron donors.1

The material's transparency is a result of its large band gap, which prevents the absorption of visible light. Simultaneously, the introduction of sufficient electron donors creates an optimal electron concentration that enables electronic conductivity without compromising optical transmission. Because of these unique characteristics, ITO is widely utilized in the electronics industry for applications such as thin transparent electrodes in solar cells and liquid-crystal displays, as well as thin-film resistors in integrated circuits.1