There may be a silver lining in the revelation that Donald J. Trump paid no federal income tax for years or even decades: a comprehensive overhaul of the nation’s loophole-riddled revenue-gathering system.

“I think the opportunities for significant tax reform are much better than anything I’ve seen in years and years,” Senator Ron Wyden of Oregon told me last week. As the ranking Democrat on the Senate Finance Committee, Mr. Wyden will become chairman if Democrats gain control of the Senate next week. Whatever the outcome, he will be a crucial participant in any bipartisan tax legislation.

“Trump’s scheming on his taxes has put a spotlight on a tale of two systems,” Mr. Wyden said. “The first is compulsory. You work a shift in a factory, or you’re a cop on a beat, the taxes come out of your paycheck. That’s just how it works.”

“For the most fortunate,” he added, “you hire a battery of experts, and you pay what you want when you want to, or even nothing at all. I think we can all agree the tax code is a dysfunctional mess.”