Frequencies for deductibility variable in eobmfwv dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        275        2.56        2.56
          Contributions are deductible. |      8,669       80.69       83.25
      Contributions are not deductible. |      1,798       16.74       99.99
Contributions are deductible by treaty  |          1        0.01      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,743      100.00

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