THE INCOMPETENCE TAX: "Perhaps the hardest hit are those who impose the tax, the legions of slovenly, poorly trained people who man our grocery stores and shopping malls, our post offices and security posts. What an unpleasant life it must be to labor without the basic ability to produce value on a consistent basis. But perhaps value is an alien concept to many of them, there is simply a set of procedures to follow in order to receive one's paycheck, and numerous customers who have to be endured -- and what's their deal, anyway, getting all bent because they didn't get the pizza topping they wanted, or because I brought out the wrong size shoes twice? Customers. What a pain." Sand in the Gears has the rest.