The Sea of The Mermaids is a colossal, environmentally stunning nation, renowned for its state-planned economy, punitive income tax rates, and devotion to social welfare. The democratic, devout population of 8.47 billion Mermaids 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, liberal, socially-minded, outspoken government juggles the competing demands of Welfare, Spirituality, and Education. The average income tax rate is 54.8%, and even higher for the wealthy.

The large but stagnant Mermaid economy, worth 160 trillion Sea Shells a year, is driven entirely by a combination of government and state-owned industry, with private enterprise illegal. The industrial sector, which is fairly diversified, is led by the Tourism industry, with major contributions from Book Publishing, Pizza Delivery, and Furniture Restoration. Average income is 19,000 Sea Shells, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

Crime is totally unknown, thanks to a capable police force and progressive social policies in education and welfare. The Mermaids's national animal is the Blue Whale, which frolics freely in the nation's sparkling oceans.

The Mermaids is ranked 78,434^th in the world and 1^st in Devon for Lowest Crime Rates, with 68.78 law-abiding acts per hour.