The Commonwealth of Eopal is a tiny, genial nation, renowned for its irreverence towards religion, punitive income tax rates, and devotion to social welfare. The compassionate, democratic population of 14 million Eopalians enjoy extensive civil freedoms, particularly in social issues, while business tends to be more regulated.

The large, liberal government juggles the competing demands of Education, Welfare, and Administration. The average income tax rate is 50.8%, and even higher for the wealthy.

The Eopalian economy, worth 520 billion opals a year, is fairly diversified and led by the Uranium Mining industry, with major contributions from Woodchip Exports, Furniture Restoration, and Door-to-door Insurance Sales. State-owned companies are common. Average income is 37,178 opals, and evenly distributed, with the richest citizens earning only 2.2 times as much as the poorest.

The mining industry is making inroads into environmentally sensitive areas, scientists regularly clone human beings for research purposes, graffiti graces every city's streets, and political parties are banned from advertising and receiving private donations. Crime is totally unknown, thanks to a well-funded police force and progressive social policies in education and welfare. Eopal's national animal is the otter, which frolics freely in the nation's sparkling oceans.

Eopal is ranked 91,760^th in the world and 1,428^th in the South Pacific for Highest Average Tax Rates, with 50.78 Effective Tax Rate.