The Queendom of Cerula is a huge, environmentally stunning nation, notable for its punitive income tax rates. The compassionate, cynical population of 988 million Cerulans are ruled without fear or favor by a psychotic dictator, who outlaws just about everything and refers to the populace as "my little playthings."

The enormous, moralistic, socially-minded, well-organized government juggles the competing demands of Welfare, Law & Order, and Defense. The average income tax rate is 56.5%, and even higher for the wealthy.

The sizeable but underdeveloped Cerulan economy, worth 23.9 trillion florins a year, is quite specialized and led by the Basket Weaving industry, with major contributions from Tourism, Trout Farming, and Furniture Restoration. State-owned companies are common. Average income is 24,240 florins, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

The government spends millions of florins every year prosecuting spammers, older citizens lament over the loss of law and order, a well-funded social safety net protects the unfortunate, and extreme hiring regulations mean a job in Cerula is often a lifetime appointment. Crime is totally unknown, thanks to a very well-funded police force and progressive social policies in education and welfare. Cerula's national animal is the dolphin, which frolics freely in the nation's sparkling oceans.

Cerula is ranked 75,660^th in the world and 1,354^th in the South Pacific for Most Beautiful Environments, with 608.65 pounds of wildlife per square mile.