Inductor and capacitor are dual to each other in Physics. One comes from Electric Field Theory while the other one comes from Magnetic Theory; the both theories expose strong duality with each other. Sometimes we can replace an inductor with a capacitor, or a capacitor with an inductor in a circuit in the appropriate manner.
After considering all these similarities between inductor and capacitor, the idea of "mutually coupled capacitors (MCC)" comes into my mind. How does a practical MCC system look like; what kind of Physical structure would it have? Why don't we use MCCs in practice?
After giving it a though for a while, I came up with an idea of a typical MCC structure.
I'm not an expert in Electromagnetics, but here is my explanation:
If \$A_1=A_2\$, then the voltage ratio between \$V_s\$ and \$V_p\$ will be as simple as \$\dfrac{V_p}{V_s}=\dfrac{2 \ell_1 + \ell_2}{\ell_2}\$ (similar to the one in the ideal transformer case). I can't explain why but I feel that this will only work when \$V_p\$ is AC (maybe someone can clarify this).