Frequencies for deductibility variable in eobmf201612hi dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        185        2.41        2.41
          Contributions are deductible. |      6,265       81.59       84.00
      Contributions are not deductible. |      1,228       15.99       99.99
Contributions are deductible by treaty  |          1        0.01      100.00
----------------------------------------+-----------------------------------
                                  Total |      7,679      100.00

by Jean Roth , jroth@nber.org , 20 Mar 2017