A released tax records B released tax records C didn't release any records
FWIW, I've talked to an accountant about the idea of Trump revealing his tax records and the bottom line is that they would be sufficiently complicated that there is no possibility that the average person would be able to interpret them accurately, so you'll be left with the spin from the various media organizations, hardly a source of objective truth.
So I would assert that requiring candidates to release their tax records doesn't actually provide any useful information for a voter.
Remember that Trump's tax records, are already examined by the IRS and I believe have been audited. So there shouldn't be any question of illegal activity being hidden, unless you want to assert that the IRS can't be trusted either.
There are also other concerns about tax records revealing information about 3rd parties. And finally tax records aren't really a useful way to understand the intricacies of a business. If you are really interested in that you would want the audit report for the underlying business and not just tax records.