sumasSubconjuntos :: Set Int -> Set Int

λ> sumasSubconjuntos (fromList [3,2,5])
fromList [0,2,3,5,7,8,10]
λ> length (sumasSubconjuntos (fromList [-40,-39..40]))
1641

import Data.List
import Data.Set ( Set
                , deleteFindMin
                , fromList
                , singleton
                , toList
                )
import qualified Data.Set as S

-- 1ª definición
-- =============

sumasSubconjuntos :: Set Int -> Set Int
sumasSubconjuntos xs =
  fromList (map sum (subsequences (toList xs)))

-- 2ª definición
-- =============

sumasSubconjuntos2 :: Set Int -> Set Int
sumasSubconjuntos2 =
  fromList . sumasSubconjuntosL . toList

sumasSubconjuntosL :: [Int] -> [Int]
sumasSubconjuntosL []     = [0]
sumasSubconjuntosL (x:xs) = ys `union` map (+x) ys
  where ys = sumasSubconjuntosL xs

-- 3ª solución
-- ===========

sumasSubconjuntos3 :: Set Int -> Set Int
sumasSubconjuntos3 xs
  | S.null xs = singleton 0
  | otherwise = zs `S.union` (S.map (+y) zs)
  where (y,ys) = deleteFindMin xs
        zs     = sumasSubconjuntos2 ys

-- Comparación de eficiencia
-- =========================

--    λ> length (sumasSubconjuntos (fromList [1..22]))
--    254
--    (4.17 secs, 4,574,495,128 bytes)
--    λ> length (sumasSubconjuntos2 (fromList [1..22]))
--    254
--    (0.03 secs, 5,583,200 bytes)
--    λ> length (sumasSubconjuntos3 (fromList [1..22]))
--    254
--    (0.03 secs, 5,461,064 bytes)
--
--    λ> length (sumasSubconjuntos2 (fromList [1..60]))
--    1831
--    (2.75 secs, 611,912,128 bytes)
--    λ> length (sumasSubconjuntos3 (fromList [1..60]))
--    1831
--    (2.81 secs, 610,476,992 bytes)