The University of Tubingen is a gargantuan, safe nation, ruled by Rector Bernd Engler with an even hand, and notable for its punitive income tax rates. The hard-nosed population of 23.994 billion Tübingeners enjoy extensive civil rights and enjoy a level of social equality free from the usual accompanying government corruption.

The enormous government juggles the competing demands of Law & Order, Education, and Welfare. It meets to discuss matters of state in the capital city of Tubingen. The average income tax rate is 64.4%, and even higher for the wealthy.

The large but inefficient Tübingener economy, worth 604 trillion marks a year, is quite specialized and led by the Beef-Based Agriculture industry, with major contributions from Information Technology, Book Publishing, and Cheese Exports. State-owned companies are reasonably common. Average income is 25,200 marks, and evenly distributed, with the richest citizens earning only 2.0 times as much as the poorest.

Citizens select which government department gets their income tax marks each year, Tubingen has designated Tubingen as its capital city, Rector Bernd Engler has just been declared ruler of Tubingen in an international press conference, and secularism has been named as Tubingen's national religion. Crime is totally unknown, thanks to a very well-funded police force and progressive social policies in education and welfare. Tubingen's national animal is the eagle, which soars majestically through the nation's famously clear skies, and its national religion is secularism.

Tubingen is ranked 194,573^rd in the world and 38^th in Cities for Largest Insurance Industry, scoring zero on the Risk Expulsion Effectiveness Rating.