The U.S. tax system imposes different types of taxes on different types of taxpayers through federal, state, and local governments. In 1986, there was a major reform of the U.S. tax system and another, most recently, in December 2017: The Tax Cuts and Jobs Act (TCJA). The TCJA presented significant tax reform for individuals and businesses, including changes in the tax rates, exemptions, credits, gross incomes, and deductions. Write an academic paper of 3 to 5 pages (750 to 1500 words, excluding title page and references) that concisely describes key elements of the U.S. tax system and evaluates the effects of the TCJA on taxation. Your paper should discuss the tax authorities in the United States, the role of