The Republic of Basque-Aqualine is a very large, safe nation, notable for its punitive income tax rates, devotion to social welfare, and stringent health and safety legislation. The compassionate, democratic population of 260 million Basque-Aqualineans 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 enormous, socially-minded, outspoken government juggles the competing demands of Education, Administration, and Healthcare. The average income tax rate is 68.3%, and even higher for the wealthy.

The sizeable but underdeveloped Basque-Aqualinean economy, worth 7.69 trillion Barsqes a year, is led by the Book Publishing industry, with major contributions from Trout Farming, Basket Weaving, and Tourism. State-owned companies are common. Average income is 29,590 Barsqes, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

Faceless corporations are expected to assume parental responsibility over millions of teenagers, children gain their first sex education from reading the dictionary, praying before a battle is a court-martial offence, and crime suspects are forced to submit to blood testing. Crime is totally unknown, thanks to a well-funded police force and progressive social policies in education and welfare. Basque-Aqualine's national animal is the Pottoka, which frolics freely in the nation's many lush forests.

Basque-Aqualine is ranked 49,227^th in the world and 87^th in Wintreath for Highest Average Tax Rates, with 68.31 Effective Tax Rate.