The Infinite Ice Bear of Petronellania is a mammoth, environmentally stunning nation, ruled by Ice Bear with an iron fist, and remarkable for its infamous sell-swords, ubiquitous missile silos, and punitive income tax rates. The compassionate, cynical, cheerful, devout population of 8.462 billion Nellans 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 large, moralistic, socially-minded, well-organized government juggles the competing demands of Education, Law & Order, and Administration. It meets to discuss matters of state in the capital city of Clark Aquilonia and Valeria. The income tax rate is 100%.

The frighteningly efficient Nellan economy, worth a remarkable 2,651 trillion Nellan Dollars a year, is led by the Information Technology industry, with significant contributions from Book Publishing, Beef-Based Agriculture, and Cheese Exports. State-owned companies are common. Average income is an amazing 313,308 Nellan Dollars, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

Politicians fear the otherworldly wrath of poorly made cheese, employers are finding it hard to screen candidates now that everyone gets A grades in their exams, public shaming has become the favoured form of punishment, and the government will gladly pay you next Tuesday for a hamburger today. Crime, especially youth-related, is totally unknown, thanks to a very well-funded police force and progressive social policies in education and welfare. Petronellania's national animal is the Polar Bear, which frolics freely in the nation's many lush forests, and its national religion is Christianity.

Petronellania is ranked 450^th in the world and 23^rd in The North Pacific for Highest Average Tax Rates, with 102.66 Effective Tax Rate.