The White House is looking at the possibilities of creating a carbon tax and a value-added tax as part of tax reform, The Washington Post reported Tuesday.

The report comes as President Trump and congressional Republicans work toward passing tax-reform legislation this year. White House press secretary Sean Spicer said last week that the administration is in the "first stages" of tax-reform planning.

The Post's report cites administration officials and "one other person briefed on the process." Administration officials told the Post that no final decisions have been made about whether a value-added tax or a carbon tax would be included in a tax-reform plan.

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Trump will need to come up with ways to raise revenue if he wants to lower tax rates without adding to the deficit. House Republicans have proposed raising revenue through a tax on imports known as border adjustment, but that proposal is opposed by a number of GOP senators.

Value-added taxes are a type of consumption tax, while carbon taxes would be imposed on the manufacturing of some types of fuel. Some economists have supported these types of taxes because they could be more efficient than the current corporate-income tax.

But carbon taxes and value-added taxes have also faced pushback from Republicans in the past due to concerns that they would raise prices for consumers.

"Carbon tax, VAT — not happening," tweeted John Kartch, a spokesman Americans for Tax Reform, the group led by Grover Norquist.

A White House official told The Hill last month that “the Trump administration is not considering a carbon tax.” The Republican Party platform says "we oppose any carbon tax," and the House last year passed a resolution expressing opposition to such a tax.

During the 2016 GOP presidential primary, Sens. Rand Paul Randal (Rand) Howard PaulGOP senator to quarantine after coronavirus exposure The Hill's Morning Report - Sponsored by National Industries for the Blind - Trump seeks to flip 'Rage' narrative; Dems block COVID-19 bill Overnight Health Care: Senate Democrats block GOP relief bill | Democrats reveal Medicaid chief's spending on high-paid consultants | Trump calls question about why he 'lied' about COVID-19 a 'disgrace' MORE (R-Ky.) and Ted Cruz Rafael (Ted) Edward CruzHealth care in the crosshairs with new Trump Supreme Court list 'Parks and Rec' cast members hosting special reunion to raise money for Wisconsin Democrats Jimmy Carter says his son smoked pot with Willie Nelson on White House roof MORE (R-Texas) proposed value-added taxes. Cruz explicitly did not use that term to describe his plan and was criticized for his proposal by a rival candidate, Sen. Marco Rubio Marco Antonio RubioThe Hill's Morning Report - Sponsored by The Air Line Pilots Association - Trump, Biden couldn't be more different on climate change Congress should support independent oversight of federal prisons Senate panel seeks documents in probe of DHS whistleblower complaint MORE (R-Fla.).