James Fallows collects a few posts on Bain in I'm Running for Office, for Pete's Sake. The possible problems in his tax returns linked to are interesting (high incomes with low tax rates, other tax havens, possible use of the IRS amnesty program in 2009 for fraudulent nondisclosure of offshore income, and how his IRA got so large) but I also think the last update is a strong possibility. That there isn't much there and Romney is just letting this play out to see how Obama is going to campaign (and possibly to avoid other worse issues) and how to combat it. I think it would be effective to in September release stuff and say "see, 2 months of crap over nothing, now can we get on to creating more jobs".
I don't think attacks or campaigns matter too much until September. Unless they are particularly devastating, the undecideds just aren't paying attention yet. Maybe there's some laying the groundwork getting background information into people's heads that's effective but that's about it. Another possibility is that Romney's returns would really hurt him and he's not going to release them (if at all) until after the convention when he really has sown up the nomination (isn't Ron Paul still trying to steal delegates?).
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