Americans for Tax Reform opposes a carbon tax and will work tirelessly to ensure one does not become law.  

Taxing American energy consumption not only opens up a new revenue stream for proponents of big government, but threatens to forever damage the American economy. 

Americans for Tax Reform President Grover Norquist describes a carbon tax this way:

"The creation of any new tax such as a VAT or energy tax — even if originally passed with offsetting tax reductions elsewhere — would inevitably lead to higher taxes as two taxes would be at the disposal of politicians to increase taxes.Two smaller tapeworms are not an improvement over one big tapeworm. Tapeworms and taxes grow.   

There is no conceivable way to add an energy or VAT tax to the burdens American taxpayers face that would not violate the pledge over time.  If someone first passed and implemented a constitutional amendment with 2/3 of the House and Senate and 3/4 of the states concurring to forbid the restoration of the income tax, we might more safely consider passing a VAT or energy VAT. And then it would be foolish and economically destructive thing to do."