Hmmm... I think I just wire the output of an inverter back to its input and I get an oscillator... Add more in a chain if I want a bigger delay, or a counter/divider... No analog circuitry required, just the fact that there is a propagation delay.:-)
Any company which does not take advantage of these tax loopholes is doing something dumb and will not be in business very long. If you don't feel good about the loopholes, then work to get them changed.