The Pegasus of Guard 40 is a gargantuan, orderly nation, notable for its punitive income tax rates. The hard-nosed, cynical population of 27.37 billion Guard 40ians 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 enormous, moralistic, socially-minded, well-organized government juggles the competing demands of Education, Law & Order, and Industry. The average income tax rate is 53.1%, and even higher for the wealthy.

The large but underdeveloped Guard 40ian economy, worth 472 trillion Dollars a year, is quite specialized and dominated by the Gambling industry, with significant contributions from Woodchip Exports, Cheese Exports, and Trout Farming. Black market activity is frequent. State-owned companies are common. Average income is 17,255 Dollars, and distributed extremely evenly, with little difference between the richest and poorest citizens.

Crime is well under control, thanks to a well-funded police force and progressive social policies in education and welfare. Guard 40's national animal is the eagle, which soars majestically through the nation's famously clear skies.

Guard 40 is ranked 201,418^th in the world and 1^st in My World for Largest Pizza Delivery Sector, scoring zero on the Pepperoni Propulsion Productivity Index.