This concept is completely borrowed from an article by Annie Lowrey in The Atlantic. She talks about the time tax that people have to pay in the US to navigate the bureaucracy. Any tax we pay is really a payment to the Govt or authorities for the services they provide, whether it is infrastructure or keeping us safe (defence) or managing our lives. Those who earn more, by and large pay more than the poor, who even if not taxed on income, still pay indirect taxes like the GST, which are universal.
All advt played On youtube before you can watch the actual content is also a time tax.