Frequencies for deductibility variable in eobmfri dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |      1,179       14.13       14.13
          Contributions are deductible. |      6,079       72.88       87.02
      Contributions are not deductible. |      1,082       12.97       99.99
Contributions are deductible by treaty  |          1        0.01      100.00
----------------------------------------+-----------------------------------
                                  Total |      8,341      100.00

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