Tax returns offer information not available on the financial disclosure forms that are legally required of candidates, including their charitable deductions and use of tax shelters. Tax information could be especially revealing in the case of Mr. Romney and his extensive investment income, which may be why he has been reluctant to release it. During his 1994 Senate race, Mr. Romney called on Sen. Edward M. Kennedy (D) to release his tax returns and show he had “nothing to hide.” Neither candidate released his tax information. Such secrecy will not stand for a presidential nominee.