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Abstract

Fraud committed against the U.S. government is one of the largest costs that taxpayers must bear. The False Claims Act has been the most effective monetary fraud recovery mechanism in history. The question remains, however, of if it will continue to be as useful given modern trends of increased spending. An analysis of the U.S. fraud recovery model compared to the United Kingdom through the lens of Covid-19 expenditures demonstrates both the strengths and weaknesses of the U.S. model and provides reasoning for legislative alteration.

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