The Pierce the Heavens of Kamina and Simon is a titanic, orderly nation, ruled by Spiral King with an iron fist, and remarkable for its public floggings, hatred of cheese, and punitive income tax rates. The hard-nosed, cynical, humorless population of 19.343 billion Kaminas and Simons are kept under strict control by the oppressive government, which measures its success by the nation's GDP and refers to individual citizens as "human resources."

The medium-sized, corrupt, moralistic, well-organized government juggles the competing demands of Defense, Law & Order, and Administration. It meets to discuss matters of state in the capital city of Gurren Lagann. Citizens pay a flat income tax of 78.7%.

The frighteningly efficient Simon economy, worth a remarkable 4,692 trillion drills 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 an enormous, deeply entrenched, quite specialized black market in Arms Manufacturing, Uranium Mining, Woodchip Exports, and Pizza Delivery. 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 amazing 242,600 drills, but there is a significant disparity between incomes, with the richest 10% of citizens earning 736,611 per year while the poor average 62,091, a ratio of 11.9 to 1.

Criminals rejoice in the streets as the entire police force is sent away on a training retreat, children have nightmares about the eerie red glow and constant whirring of newly-installed machines, children gain their first sex education from reading the dictionary, and toddlers are wielding machine guns in the name of national defense. Crime is all-pervasive, perhaps because of the country's complete lack of prisons. Kamina and Simon's national animal is the beastmen, which teeters on the brink of extinction due to widespread deforestation, and its national religion is Gurren Lagann.

Kamina and Simon is ranked 66,753^rd in the world and 3^rd in Avadam Inn for Most Eco-Friendly Governments, scoring 1,524.62 on the Dolphin Recycling Awareness Index.