Frequencies for deductibility variable in eobmfak dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |         67        1.23        1.23
          Contributions are deductible. |      4,352       79.84       81.07
      Contributions are not deductible. |      1,030       18.90       99.96
Contributions are deductible by treaty  |          2        0.04      100.00
----------------------------------------+-----------------------------------
                                  Total |      5,451      100.00

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