negative gearing

noun

🔊/ˌneɡətɪv ˈɡɪərɪŋ/

🔊/ˌneɡətɪv ˈɡɪrɪŋ/

[uncountable] (Australian English)

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the practice of borrowing and investing money in order to make a loss that can be used to lower the amount of tax paid
- Income tax rates are low, making negative gearing less attractive.所得税税率低，使负负债的吸引力降低。