Frequencies for deductibility variable in eobmfhi dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        169        2.09        2.09
          Contributions are deductible. |      6,761       83.46       85.54
      Contributions are not deductible. |      1,170       14.44       99.99
Contributions are deductible by treaty  |          1        0.01      100.00
----------------------------------------+-----------------------------------
                                  Total |      8,101      100.00

by Jean Roth , jroth@nber.org , 15 Apr 2019