No. You’d need to actually change all the calendars. for example, an event recorded as happening at UTC 0 doesn’t get changed by a time zone change. And yet the hour you’ve accumulated is a “real” hour that’s accumulated in the number of seconds you think has elapsed since 0. You could of course keep track of when those leap seconds applied but now you have to have an almanac to compute the difference between two time stamps to account for all the smearing.