Like 'shards of glass' on 'a pizza': Nation's premier anti-tax activist outlines what he thinks would ruin tax reform

For Grover Norquist, the nation's most prominent anti-tax activist, there are only a couple of items that would ruin the tax reform legislation that will soon be introduced in Congress.

Those items include a border-adjustment or value added tax, or a carbon tax. Should those make it into the final legislation, he said he would not be able to support the bill, no matter what other taxes are cut or removed.

Including a VAT or carbon tax would be like someone putting "shards of glass" on his pizza, he explained.

"Because those would grow in such a way that they would negate all the pro-growth aspects that are in the original bill," Norquist, the president of Americans for Tax Reform, told Business Insider in a recent interview. "Now, I've been assured by everyone in the 'Big Six' that neither of those are on the table, neither of those are ever happening. But that's something I'd look at in the long term and say this is not better than nothing, even though it might look good in some areas, you have planted a seed in an oak tree that will overshadow good stuff."

"It's like asking what would you like on a pizza for your pizza toppings other than shards of glass," he continued. "I don't care what else is going on the pizza, because it has shards of glass I'm not eating it."

While the legislation has yet to be released - Bloomberg reported that the target date is September 25 - it does not appear likely that either of those taxes would be included in the soon-to-be-released proposal.