The United Communist Empire of Sheboyganite Union is a massive, cultured nation, ruled by Homero Garza Jr with an iron fist, and notable for its teetotalling pirates, frequent executions, and enslaved workforce. The hard-nosed, cynical, humorless population of 1.954 billion Sheboyganites 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 medium-sized, corrupt, well-organized government juggles the competing demands of Defense, Law & Order, and Education. It meets to discuss matters of state in the capital city of Sheboygan. The average income tax rate is 77.9%, and even higher for the wealthy.

The frighteningly efficient Sheboyganite economy, worth 313 trillion Sheboyganite Marks 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 large, well-organized black market in Arms Manufacturing, Information Technology, Retail, and Uranium Mining. 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 160,629 Sheboyganite Marks, and distributed extremely evenly, with little difference between the richest and poorest citizens.

Taking hostages is a great way to influence government policy, citizens have never heard foreign radio, citizens re-mortgage their homes to buy lottery tickets, and the sound of wooden legs echo throughout Sheboyganite Union after the recent introduction of the Foot Tax. Crime, especially youth-related, is totally unknown, thanks to a very well-funded police force and progressive social policies in education and welfare. Sheboyganite Union's national animal is the Ugandan Knuckles, which teeters on the brink of extinction due to widespread deforestation, and its national religion is Kimilsungism.

Sheboyganite Union is ranked 15,073^rd in the world and 1^st in New Yellow Empire for Highest Average Tax Rates, with 77.88 Effective Tax Rate.