The People's Republic of Lincoln Burrows is a mammoth, environmentally stunning nation, remarkable for its punitive income tax rates and stringent health and safety legislation. The democratic population of 7.849 billion Lincoln Burrowsians love a good election, and the government gives them plenty of them. Universities tend to be full of students debating the merits of various civil and political rights, while businesses are tightly regulated and the wealthy viewed with suspicion.

The enormous, socially-minded government juggles the competing demands of Healthcare, Administration, and Defense. The average income tax rate is 56.5%, and even higher for the wealthy.

The large but underdeveloped Lincoln Burrowsian economy, worth 183 trillion Deneroes a year, is broadly diversified and dominated by the Cheese Exports industry, with significant contributions from Gambling, Uranium Mining, and Tourism. Black market activity is frequent. State-owned companies are common. Average income is 23,383 Deneroes, and distributed extremely evenly, with little difference between the richest and poorest citizens.

Delivery truck companies use hospital parking lots to store 16-wheelers, no suburban lawn is complete without barbed wire and landmines, a major religion has been named as Lincoln Burrows's national religion, and Leader has just been declared ruler of Lincoln Burrows in an international press conference. Crime is totally unknown, thanks to a well-funded police force and progressive social policies in education and welfare. Lincoln Burrows's national animal is the Cat, which frolics freely in the nation's many lush forests.

Lincoln Burrows is ranked 78,361^st in the world and 4,061^st in Balder for Highest Average Tax Rates, with 56.47 Effective Tax Rate.