By using the time-independent formal scattering theoretical approach, we de
velop a nonperturbative quantum electrodynamics theory to describe high-ord
er harmonic generation (HHG). This theory recovers the semi-classical inter
pretation of Corkum (Phys. Rev. Lett. 71 (1993) 1994) and gives the same ph
enomenological cutoff law. The HHG emission rate is expressed as an analyti
c closed form. We also discuss the connection between HHG and the above thr
eshold ionization from the scattering viewpoint.