Normally, you calculate the tax, anywhere in the world, in money, and you pay it with money (regardless of the technical way of doing it). But, are there other ways than money, perhaps applied somewhere in the world, to pay the tax? Something that replaces pure money?
As an example of what I mean please imagine the following circumstances (no connection to any, known by me, tax regulations):
You owe a stock portfolio and want to sell the shares. The potential profit will be taxed with, let say, 30% of its value. But you also are given an alternative: if you refrain from selling your stocks under 5 years from the date of their purchase, you will be exempt from paying the tax (I don’t discuss potential reasons to such construction). Accepting this 5 years-rule and not selling the stocks means that you are freezing your money which otherwise you might use to new investments and potentially gain better profit than these 30% you saved. So even if you don’t pay any tax calculated in money, you might say that you still payed the tax in form of the potential loss of a profit made on money you frozen, or, to formulate it another way, you have a choice: either to pay your tax with money, or to pay it with time. So, in fact, this 5 years tax exemption rule is a form of indirect taxation, which replaces the tax rate given in pure money.
So, to repeat my question: do you know any tax construction where time is used as a factor in calculating the tax rate?