The Pierce the Heavens of Kamina and Simon is a gargantuan, orderly nation, ruled by Spiral King with an iron fist, and remarkable for its compulsory military service, pith helmet sales, and prohibition of alcohol. The hard-nosed, cynical, humorless, devout population of 14.171 billion Kaminas and Simons are ruled with an iron fist by the dictatorship government, which ensures that no-one outside the party gets too rich. In their personal lives, however, citizens are relatively unoppressed; it remains to be seen whether this is because the government genuinely cares about its people, or if it hasn't gotten around to stamping out civil rights yet.

The relatively small, corrupt, 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. The average income tax rate is 75.9%, and even higher for the wealthy.

The frighteningly efficient Simon economy, worth a remarkable 3,330 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 235,048 drills, and distributed extremely evenly, with little difference between the richest and poorest citizens.

Polygamy is legal, radio stations are forbidden to play anything with too much drum or bass, ten out of ten journalists agree that Spiral King is doing a bang-up job, and bike rage is all the rage. 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 294,066^th in the world and 10^th in Avadam Inn for Lowest Crime Rates, with 2.46 law-abiding acts per hour.