that's basically the root argument of libertarianism - that forced transactions are unethical and thus taxation is theft. I'd still argue that a business does

that's basically the root argument of libertarianism - that forced transactions are unethical and thus taxation is theft. I'd still argue that a business does not have to provide a good or service to be considered a business though. The Medallion Fund that I mentioned solely exists to make money for its owners - it does not provide any goods or services.