The Kingdom of Ceptolia is a massive, cultured nation, ruled by King Alexander I with a fair hand, and renowned for its free-roaming dinosaurs, daily referendums, and keen interest in outer space. The compassionate, democratic population of 1.175 billion Ceptolians are free to do what they want with their own bodies, and vote for whomever they like in elections; if they go into business, however, they are regulated to within an inch of their lives.

The relatively small, outspoken government juggles the competing demands of Education, Industry, and Environment. It meets to discuss matters of state in the capital city of Ridgemont. The average income tax rate is 14.4%, but much higher for the wealthy.

The powerhouse Ceptolian economy, worth 127 trillion Cepts a year, is driven entirely by a combination of government and state-owned industry, with private enterprise illegal. However, for those in the know, there is a slick, highly efficient, fairly diversified black market in Beef-Based Agriculture, Tourism, Information Technology, and Book Publishing. The private sector mostly consists of enterprising ten-year-olds selling lemonade on the sidewalk, but the government is looking at stamping this out. Average income is an impressive 108,140 Cepts, and distributed extremely evenly, with little difference between the richest and poorest citizens.

Imitation is the sincerest form of felony, turning eighteen is often referred to as the 'Age of Aquarius', it is mandatory to learn evolution in schools, and artists from across the nation compete to renovate the restrooms of old government buildings. Crime, especially youth-related, is totally unknown. Ceptolia's national animal is the Red Panda, which frolics freely in the nation's many lush forests, and its national religion is Optimism.

Ceptolia is ranked 46,462^nd in the world and 1,198^th in Lazarus for Lowest Overall Tax Burden, scoring 86.42 on the Hayek Index.