00334 a2200109 4500001001000000005001700010008004100027245005200068100001900120700001800139773006700157ART_1271920260410161909.0260409a 10aWelfare implications of the taxation of savings1 aAtkinson, A.B.1 aSandmo, Agnar0 tThe Economic Journalg- Vol. 90, NÂș 359 (set. 1980)wREV12512