News Sources report Santorum has released tax returns. I'm on my way to San Diego for the ABA Tax Section meeting, so haven't had a chance to peruse. But a tax rate of around 25-27% for 2007-2010 on income ranging from $659,000 in 2007 to more than a million in 2009 shows Santorum paid a considerably higher share of his income in taxes than did Romney (at not quite 14%).
See Exclusive: Santorum Releases 4 Years of Returns, Politico (Feb. 16, 2012) (the returns are accessible at links on the Politico website).
Santorum Tax Rate Topped 27% for Past Three Years, BusinessWeek (Feb. 16, 2012);
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