The Holy and Exalted Empire of Valentian Elysium is a massive, cultured nation, ruled by Holy Emperor Nino II the Good with a fair hand, and notable for its museums and concert halls, keen interest in outer space, and anti-smoking policies. The compassionate, democratic, cheerful population of 2.312 billion Valento-Elysians 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 large, outspoken government juggles the competing demands of Education, Administration, and Industry. It meets to discuss matters of state in the capital city of Brudondam. The average income tax rate is 70.3%, and even higher for the wealthy.

The frighteningly efficient Valentian-Elysian economy, worth 276 trillion b0Is a year, is quite specialized and led by the Tourism industry, with significant contributions from Information Technology, Book Publishing, and Basket Weaving. State-owned companies are common. Average income is an impressive 119,719 b0Is, and distributed extremely evenly, with little difference between the richest and poorest citizens.

International tensions are high as Valentian Elysium threatens any government with the audacity to arrest its citizens, nobody is allowed to stop the local daycare from reading Nietzsche to pre-schoolers, therapists dispense hugs for heroin dealers and cuddles for crackheads, and private pharmacies close down as medicinal drugs are given away freely by the government. Crime is totally unknown, thanks to a capable police force and progressive social policies in education and welfare. Valentian Elysium's national animal is the robin, which is also the nation's favorite main course.

Valentian Elysium is ranked 28,455^th in the world and 356^th in 10000 Islands for Highest Average Tax Rates, with 70.32 Effective Tax Rate.