Robert Carroll (Tax Foundation) & Phillip Swagel (Georgetown University, McDonough School of Business) have published The Intersection of Tax and Health Care Policy, 62 Nat'l Tax J. 563 (2009).  Here is the abstract:

This paper discusses integrated proposals for health care reform that combine changes to the tax treatment of employer sponsored insurance to improve incentives with insurance market reforms to address problems in the individual market for health insurance. Combining these two types of measures is essential to slowing the rapid increase in health care costs while taking heed of the potential acceleration of the already ongoing contraction of the employer market that would occur with changes in tax policy alone.