MICHAEL S. MALONE: Did De-Regulation Just Turn Around The U.S. Economy? “Readers of my ABCNews column or Wall Street Journal opinion pieces will remember that I’ve regularly listed four things that needed to be done to improve the U.S. economy. Now the first one has fallen: mark-to-market accounting. . . . That still leaves three to go: 1) Make Sarbanes-Oxley voluntary; 2) Abandon options expensing as unrealistic; and 3) Leave the capital gains tax alone. We’ve now seen what an improvement of just one of those can do. Adoption of all four will bring us back to prosperity.”