Final answer:
The reform NOT made by the Tang Dynasty to help with the reunification of China is encouraging the use of paper currency and establishing a more efficient tax system. (Option D)
Step-by-step explanation:
One reform that would NOT be considered a reform made by the Tang Dynasty to help with the reunification of China is encouraging the use of paper currency and a more efficient tax system. The Tang Dynasty is credited with standardizing the legal code and administrative procedures, establishing the equal-field system for land distribution, and promoting Confucianism as the state ideology. These reforms were integral to the reunification and strengthening of China under Tang rule.
The Tang Dynasty introduced a detailed legal code, called the Tang Code, to provide a uniform standard of law throughout the empire. They implemented the equal-field system, which allocated land to individuals based on a system designed to ensure equitable distribution and reduce concentrations of wealth. The promotion of Confucianism as the state ideology helped to reinforce social harmony and the moral order within Chinese society during the Tang period.
The Tang Dynasty did not use paper currency at that period but relied on a tax system that was assessed mainly in kind, such as cloth, and in coins for wealthier households based on nine grades of wealth. Establishing a tax system based on paper currency was not a reform attributed to the Tang Dynasty's efforts to reunify China.