The owners of a corporation are taxed on the capital gains from sales of stock, as well as on dividends. Further, a corporation is legal
entity subject to corporate taxes. This is known as taxation.

A). double
B). excessive
C). progressive
D). single

You can write about tax reform by learning about its history and getting started with meaning and purpose.  

As you are writing related with tax reform, you should explain about its history and then about the meanings and purpose too. It would be good approach if you will be adding about the informative content in it. You can take examples of the legislature. You can carry out the complete research as well as statistics.