please explain why, thanks

9. Which of the following is NOT true about double taxation? a. Double taxation refers to dividends being taxed twice: once at the corporate level and once again when the dividends are paid out. b. Double taxation is at least somewhat beneficial because it reduced the ability of managers to tunnel profits out of firms that are part of pyramid ownership structures c. The U.S. is one of the only countries that doesn't use a double taxation policy. d. Double taxation policies alone are not enough to fully prevent self-dealing; strong transfer pricing laws and the ability for shareholders to "vote with their feet" are also needed