I found on this on a game
At the end of Recession Road take a left onto Negative Equity Avenue, after two junctions you'll come to a roundabout. Take the exit signposted 'Stimulus Package' and after a quarter, turn right at the traffic lights onto Prosperity Drive. Follow that for about a year and you'll pass a sign saying 'Leaving Minus Money, thankyou for visiting'. After about 5 miles you'll enter a pleasant little town called 'Smooth Sailing - please budget carefully' and voila, you're there.