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1. Oxford American Dictionary

   negative gearing

   • n.
     the practice of investing borrowed money in such a way as to result in a loss that can be claimed as a tax deduction

   • noun: negative gearing

2. • 釋義

   n.

   名詞

   • 1. Australian the practice of investing borrowed money in such a way as to result in a loss that can be claimed as a tax deduction income tax rates are low, making negative gearing less attractive