The Empire of Ulm 124 is a massive, environmentally stunning nation, notable for its museums and concert halls, compulsory military service, and frequent executions. The cynical, devout population of 1.884 billion Ulm 124ians are ruled without fear or favor by a psychotic dictator, who outlaws just about everything and refers to the populace as "my little playthings."

The medium-sized, corrupt, socially-minded, well-organized government juggles the competing demands of Law & Order, Administration, and Defense. The average income tax rate is 66.7%, and even higher for the wealthy.

The frighteningly efficient Ulm 124ian economy, worth 253 trillion rupees a year, is driven entirely by a combination of government and state-owned industry, with private enterprise illegal. However, for those in the know, there is a large, well-organized, fairly diversified black market in Information Technology, Arms Manufacturing, Trout Farming, and Woodchip Exports. The private sector mostly consists of enterprising ten-year-olds selling lemonade on the sidewalk, but the government is looking at stamping this out. Average income is an impressive 134,557 rupees, and evenly distributed, with the richest citizens earning only 2.4 times as much as the poorest.

Universities now offer degrees in cycling etiquette, parents dread their examinations more than their children, the path to inner peace is paved with state-mandated punishment, and male med students learning female anatomy do so with their eyes tightly closed. Crime, especially youth-related, is totally unknown, thanks to a well-funded police force and progressive social policies in education and welfare. Ulm 124's national animal is the swan, which frolics freely in the nation's many lush forests.

Ulm 124 is ranked 56,390^th in the world and 227^th in Swabian autonomous region for Highest Average Tax Rates, with 66.74 Effective Tax Rate.