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LetThe Fourier coefficients of $\theta$ are absolutely summable, so $a$ belongs to the Wiener algebra, as does $a^{-1}$. The identity $\theta (2t)=\theta (t)+\theta (t+\pi )$ implies $a(2t)=a(t)a(t+\pi )$. Starting with a compactly supported Daubechies wavelet having $p\ge 3$ vanishing moments, the periodic phase change of a scaling function gives $m(t)=a(t+\pi )m_0(t)$, while the canonical high-pass construction leaves $\hat{\psi }(2t)=e^{-it}\overline{m_0(t+\pi )}{\hat{\phi }}_0(t)$ unchanged.

At a dyadic point $t_0=2\pi k/2^j$, the terms of the difference quotient with $n\ge j$ and $2^n|h|\le 1$ each contribute $1+O((2^{n}h{)}^2)$. Their number tends to infinity, their total error is bounded, and the remaining tail contributes a bounded amount. Hence $(\theta (t_0+h)-\theta (t_0))/h={\log }_2(1/|h|)+O(1)$, so neither $\theta$ nor $a$ has a finite derivative there. These points are dense. Away from the isolated zero of $m_0$ near $\pi$, multiplication by its nonzero smooth value cannot remove this nondifferentiability. Thus the new MRA low-pass filter is not differentiable throughout any neighborhood of $\pi$, despite integrability of the scaling function and unchanged vanishing moments. Ordinary higher derivatives at $\pi$ cannot be inferred, although the corresponding Peano zero survives.

A wavelet with $p$ vanishing moments satisfies $x^k\psi \in L^1$ and $\int x^k\psi (x)dx=0$ for $0\le k<p$. The moment differentiation of the Fourier transform theorem states that these weighted integrability hypotheses make $\hat{\psi }\in C^{p-1}$, with ${\hat{\psi }}^{(k)}(\xi )=\int (-ix{)}^k\psi (x)e^{-ix\xi }dx$. Hence ${\hat{\psi }}^{(k)}(0)=0$. The MRA projection Fourier identity, together with density of the approximation spaces and continuity of $\hat{\phi }$ at zero, gives $|\hat{\phi }(0)|=1$. These are the two analytic theorems needed in addition to the quadrature mirror filter construction.

For the ordinary derivative conclusion, assume also that the MRA low-pass filter is $C^{p-1}$ near $\pi$ and $\hat{\phi }$ is $C^{p-1}$ near zero. These hypotheses hold, for example, for a compactly supported scaling function with a finite refinement filter. The wavelet identity givesThe denominator is nonzero near zero. Its reciprocal and the exponential are $C^{p-1}$, so the product rule and the zero Taylor polynomial of $\hat{\psi }$ give the smooth-mask vanishing-moment criterion

The printed integrability hypothesis alone does not guarantee ordinary higher derivatives. It gives only a continuous $\hat{\phi }$. Without added smoothness, Taylor theorem for $\hat{\psi }$ still gives $m(\pi +t)=o(|t{|}^{p-1})$ for the representative defined by the quotient: a Peano zero. This establishes the value at $\pi$, and for $p\ge 2$ the first derivative there, but it does not automatically establish iterated derivatives.

Here is a lacunary scaling-phase regularity counterexample for $p\ge 3$. Start with a compactly supported Daubechies wavelet having $p$ vanishing moments, with scaling function ${\phi }_0$ and finite MRA low-pass filter $m_0$. Define the periodic phaseThe Fourier coefficients of $\theta$ are absolutely summable. The Wiener algebra is closed under multiplication and the exponential series, so $a$ and $a^{-1}$ have absolutely summable Fourier coefficients. Thus $\phi$ is an absolutely summable combination of integer function translations of ${\phi }_0$, belongs to $L^1\cap L^2$, and generates the same $V_0$. Unimodularity preserves orthogonality and unit norm of its integer function translations; the inverse phase preserves their complete span. The same approximation spaces therefore give a multiresolution analysis.

The identity $\theta (2t)=\theta (t)+\theta (t+\pi )$ gives $a(2t)=a(t)a(t+\pi )$, so the periodic phase change of a scaling function produces $m(t)=a(t+\pi )m_0(t)$. In the high-pass formula the phases cancel:The associated wavelet is therefore exactly the original one, with unchanged vanishing moments.

At any dyadic point $t_0=2\pi k/2^j$, the difference quotient of the terms with $j\le n\le {\log }_2(1/|h|)$ is $1+O((2^{n}h{)}^2)$ per term. The sum of these errors and the remaining tail divided by $h$ are bounded; the finitely many earlier terms have finite limits. Hence $(\theta (t_0+h)-\theta (t_0))/h={\log }_2(1/|h|)+O(1)$, which has no finite limit. The exponential has the same failure of differentiability. Dyadic points are dense, and $m_0(\pi +t)$ is nonzero for sufficiently small $t\ne 0$. Thus $m$ is not differentiable on any neighborhood of $\pi$, so an ordinary second derivative at $\pi$, understood as the derivative of a locally defined first derivative, need not exist. The Peano zero remains valid. This separates the intended smooth-mask theorem from what the literal assumptions establish.

Under the smoothness hypotheses in the smooth-mask vanishing-moment criterion, write any nonzero integer $j$ as $j=2^r\ell$, where $r\ge 0$ and $\ell$ is odd, possibly negative. Iterating the scaling refinement equation exactly $r+1$ times givesThe last MRA low-pass filter factor is $m(\pi \ell +t/2^{r+1})$. Its derivatives of all orders less than $p$ vanish at $t=0$, because $\ell$ is odd and the MRA low-pass filter is $2\pi$-periodic. If the remaining factors are $C^{p-1}$ at the displayed arguments, the product rule forces every derivative of order less than $p$ of the product to vanish. In particular compact support and a finite MRA low-pass filter supply all these hypotheses. Therefore the integer-frequency zeros of a scaling function are

Under only the printed assumptions, the exact same finite refinement argument gives the Peano zero $\hat{\phi }(2\pi j+t)=o(|t{|}^{p-1})$. Indeed, the last MRA low-pass filter factor has that estimate, the other MRA low-pass filter factors are bounded by one almost everywhere by the quadrature mirror filter identity, and the last Fourier transform factor is bounded because $\phi \in L^1$. The estimate initially holds almost everywhere and extends to every $t$ by continuity of $\hat{\phi }$. It does not imply arbitrary ordinary higher derivatives. In the lacunary scaling-phase regularity counterexample, $\hat{\phi }=a{\hat{\phi }}_0$ is nondifferentiable at dense dyadic points next to the isolated integer-frequency zeros of the smooth base transform. Thus the same regularity qualification is necessary here.

Suppose an integrable orthonormal scaling function has a low-pass filter of a multiresolution analysis that is $C^{p-1}$ near $\pi$, and its Fourier transform is $C^{p-1}$ near zero. If the associated wavelet has $p$ integrable vanishing moments, then $m^{(k)}(\pi )=0$ for $k<p$. Indeed, moment differentiation of the Fourier transform makes ${\hat{\psi }}^{(k)}(0)=0$, while $|\hat{\phi }(0)|=1$. In $\hat{\psi }(2t)=e^{-it}\overline{m(t+\pi )}\hat{\phi }(t)$, division by the nonzero smooth factor proves the conclusion. With only continuity of that factor one still obtains a Peano zero, but not automatically higher ordinary derivatives.