Much recent scholarship is devoted to projecting Japan’s future and analyzing its prospects as a global power. After two decades of economic stagnation, alarming demographic trends, and the 3/11 triple disaster, some scholars argue that Japan is grappling with an era of precarity, marked with instability and anxiety. Prime Minister Shinzo Abe returned to office in 2012, promoting his economic reform policy, “Abenomics” and within the third “arrow" of this approach targeting structural reforms, he promoted “womenomics”, a term coined by Kathy Matsui of Goldman-Sachs. Prime Minister Abe’s objective is to create a society where "women can shine” and women can participate in the labor market more equitably. However, it is unclear if equality can be achieved when Japanese women still encounter persistent workplace sex discrimination. While labor laws, such as the Equal Employment Opportunity Law, have attempted to tackle workplace sex discrimination, many scholars and critics believe the laws have not done enough. One way Japanese women have attempted to combat workplace sex discrimination is with litigation. Starting in the 1960s, women have resorted to judicial relief to address discriminatory treatment in the workplace. However, while litigation is a powerful tool for social change in Japan, the literature suggests that Japanese women are reluctant to litigate, consistent with the larger consensus that Japan is a low-litigious society. If Japanese women have engaged in “litigation campaigns" and litigation rates are rising, yet Japanese women are reluctant to litigate, this creates an interesting paradox worth exploring. While these two conditions are not unique in and of themselves, what is curious in this nexus is how Japanese women actually relate to the law. This study analyzes how Japanese women relate to the law. Through semi-structured interviews with Japanese working women about their experiences, thoughts, and opinions, this study illustrates how Japanese women “do" law and deepens our understanding of their relationship with the law. In addition to this, this study proposes a new model for measuring litigiousness. Rather than measuring litigiousness in terms of aggregate litigation rates, this study operationalizes litigiousness in terms of personal intent. By applying this model to qualitative data, this study demonstrates that Japanese women actually do demonstrate a moderate degree of litigiousness as it relates to workplace sex discrimination. That is, the nail that sticks up isn't always hammered down.

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work. / Los atrasos de las deudas tributarias son un fenómeno frecuente en los Estados y una preocupación que exige reflexionar sobre las diversas variables que los incentivan, ocasionan o que impiden su reducción. El presente trabajo reflexiona sobre algunas de las variables que podrían promover, o cooperar con, la generación de atrasos tributarios y sobre algunos aspectos o atributos del sistema tributario peruano que podrían ayudar a explicar el actual nivel de atraso en la deuda tributaria y, en parte, la alta litigiosidad en el sistema. Los defectos atribuibles a la Administración tributaria para producir el atraso y la litigiosidad no se evaden, pero no forman parte central del trabajo.