Timothy Stoltzfus Jost (Washington & Lee) has published Shifting Risk of Ruin to Consumers: The Role of Tax Law in American Health Policy, 51 St. Louis U. L.J. 353 (2007).  Here is part of the conclusion:

Only time will tell whether HSAs in fact will save the American health care system, or whether they will be just one more failed panacea, like health planning in the 1970s or HMOs in the 1980s and 1990s. One thing that we can confidently predict, however, is that health policy in the United States will continue to be tax policy and that the tax laws will continue to be used in efforts to save the health care system. We can also predict that tax policies that end up shifting more and more risk to individual Americans, and particularly lower income Americans, will leave more and more of these Americans in financial ruin.