The reflectance of a homogeneous amplifying layer between two transparent regions is determined theoretically with the help of the Fresnel formulas. The transparent region containing the incident beam has a higher refractive index, corresponding to an internal reflection configuration. In the limit of infinite layer thickness, the reflectance is a continuous monotonic function of incident angle, greater than unity for all angles. For certain finite values of layer thickness, the reflectance has a singular point. The results explain the reported observation of a reflectance of 1000 from an excited laser dye in contact with a quartz prism.
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