Journal Article A Note on the Optimal Taxation of International Investment Income Get access Thomas Horst Thomas Horst Office of International Tax Affairs, U.S. Department of the Treasury Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 94, Issue 4, June 1980, Pages 793–798, https://doi.org/10.2307/1885669 Published: 01 June 1980