virtually all health policy circles, however. The dominant view at the time was adherence to managed care, under which decisions are made by experts, typically following formal practice guidelines. In Priceless (2013), Goodman's approach to health economics was even more radical. He portrayed the health care system as a complex system that cannot be understood with conventional economic tools such as supply and demand curves. In doing so, he rejected the approach of every major health economics textbook on the market. Even so, the book won praise from people in and out of government and across the political spectrum—including Peter Orszag, who was chief economist for President Barack Obama at the time. Health Savings Accounts Goodman's most important policy success has been the adoption of Health Savings Accounts (HSAs). They allow people to manage some of their own health care dollars in tax-free accounts. The idea was first introduced to the public policy community in Patient Power, but HSAs were initially opposed by every major health and business lobby. For that reason, they did not become available to most Americans until 12 years later—in 2004. As of 2016, 40 million American families had HSAs. A majority of large employers now offer high-deductible health plans, with savings accounts attached, to their employees and these types of plans are the fastest growing product in the health insurance marketplace. The RAND Corporation says HSA plans can cut the cost of health insurance by up to 30%, with no adverse health effects—even for the most vulnerable populations. More than half of all private health plans in South Africa are Medical Savings Account plans. Singapore has an extensive system of "medisave" accounts. There are also health savings accounts in China. Under current tax law, employer deposits to HSAs are treated the same as employer payment of health insurance premiums—they are excluded from the employee's taxable income. However, under Obamacare people receive fixed-sum tax credits to buy their insurance and most Republican Obamacare replacement plans also use tax credits. In an article in Health Affairs, Goodman and Wharton health economist Mark Pauly argued that the right way to subsidize health insurance for everyone is with a tax credit. Further, they showed that a Roth HSA, with after-tax deposits and tax free withdraws, is the right account to combine with the credit. Today's tax law places rigid restrictions on how HSAs can be used. For example, there