The Kingdom of Under Atlantis is a titanic, cultured nation, ruled by Neptune with an iron fist, and remarkable for its public floggings, national health service, and punitive income tax rates. The hard-nosed, hard-working, cynical, humorless, devout population of 23.025 billion Drowned Sailors are kept under strict control by the oppressive government, which measures its success by the nation's GDP and refers to individual citizens as "human resources."

The enormous, corrupt, well-organized government juggles the competing demands of Administration, Industry, and Law & Order. It meets to discuss matters of state in the capital city of Atlantis. The average income tax rate is 96.5%.

The frighteningly efficient Under Atlantisian economy, worth a remarkable 6,106 trillion Airs a year, is quite specialized and mostly comprised of black market activity, especially in Basket Weaving, Retail, Uranium Mining, and Book Publishing. Average income is an amazing 265,215 Airs, but there is a large disparity between incomes, with the richest 10% of citizens earning 1,045,751 per year while the poor average 45,595, a ratio of 22.9 to 1.

The government has cut its subsidies for all special interest groups, former customs officers are adjusting to their new lives as market stall traders, recruitment posters proclaim the army to be both fabulous and fashionable, and diminutive Under Atlantisian generals are feared for their aggressiveness. Crime, especially youth-related, is totally unknown, thanks to the all-pervasive police force and progressive social policies in education and welfare. Under Atlantis's national animal is the Mermaid, which is also the nation's favorite main course.

Under Atlantis is ranked 3,970^th in the world and 1^st in Atlantic for Highest Average Tax Rates, with 96.51 Effective Tax Rate.