Frequencies for deductibility variable in eobmfpr dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |         20        1.28        1.28
          Contributions are deductible. |      1,427       91.30       92.58
      Contributions are not deductible. |        116        7.42      100.00
----------------------------------------+-----------------------------------
                                  Total |      1,563      100.00

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