Frequencies for deductibility variable in eobmfnm dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        199        1.88        1.88
          Contributions are deductible. |      8,673       82.12       84.01
      Contributions are not deductible. |      1,689       15.99      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,561      100.00

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