after Homer teaches the workers to be lazy. In the season 21 episode "Once Upon a Time in Springfield", Mr. Burns is forced to reinstate the provision of donuts for his employees to retain them. Taxation features in some episodes. The season 9 episode "The Trouble with Trillions" focuses on taxation and the Internal Revenue Service. In this episode, Homer cheats on his taxes and mistakenly brings an audit upon himself, but he cooperates with the IRS by helping them reclaim money owed by his boss. The two then go to Cuba, where they conclude that the American tax system is better than the alternative. The season 7 episode "Much Apu About Nothing" features a new tax to pay for a bear patrol, but Mayor Quimby blames the tax on illegal immigrants to direct pressure away from himself. Education The Simpsons addresses issues in public schools through its two main school-age characters, Bart and Lisa Simpson, as they attend Springfield Elementary School. Bart is a troublemaker that continually defaces school property, while Lisa is an ideal student that is unsatisfied with her schooling. Teachers in the show are portrayed as incompetent and deeply flawed; they lack faith in the students' capacity and are accordingly uninterested in supporting them. Other students in the school play the roles of simple archetypes, such as Nelson Muntz as the bully, Ralph Wiggum as the dumb student, and Martin Prince as the teacher's pet. The town of Springfield is portrayed as anti-intellectual, and the school is given little support from the community. The school is often a setting for themes of authority and rebellion, with Principal Skinner attempting to keep order in the school amidst Bart's misbehavior. Standardized testing is another common subject of satire in the show. The show also considers many other types of schooling, including preschool, military school, prep school, Catholic school, homeschool, and student-centered gifted school. The show portrays and satirizes many aspects of school life. The season 2 episode "Lisa's Substitute" features a positive portrayal of a teacher when a substitute teacher inspires Lisa and serves as a positive role model in contrast with Homer. The season 3 episode "Separate Vocations" follows Lisa's declining school performance after a career aptitude test suggests she become a homemaker. She steals the teacher's editions of the school textbooks to prove that the teachers are not capable of teaching without them. The season 6