The Iorisenial Isles of Ioresca is a massive, cultured nation, ruled by Lumuosni Ray with a fair hand, and renowned for its free-roaming dinosaurs, punitive income tax rates, and devotion to social welfare. The compassionate, democratic, cheerful population of 2.286 billion Iorescans 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, socially-minded, outspoken government juggles the competing demands of Education, Administration, and Industry. It meets to discuss matters of state in the capital city of Blumisetris. The average income tax rate is 93.2%, and even higher for the wealthy.

The frighteningly efficient Ioresh economy, worth 395 trillion prayats a year, is driven entirely by a combination of government and state-owned industry, with private enterprise illegal. The industrial sector is led by the Information Technology industry, with major contributions from Tourism, Book Publishing, and Retail. Average income is an impressive 172,838 prayats, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

Political satirists and late night comedians weep as the government begins cleaning up its act, the number of eyes rolled per maths lesson is increasing exponentially, farting etiquette is taught in schools, and residents of houses built on a foundation of wishful thinking are prone to an odd sinking feeling. Crime is totally unknown. Ioresca's national animal is the Ioresh Sheep, which is also the nation's favorite main course, and its national religion is Erutanism.

Ioresca is ranked 6,974^th in the world and 247^th in The North Pacific for Highest Average Tax Rates, with 93.23 Effective Tax Rate.