A crossover architecture is described that combines the optimal transient characteristics of the Gaussian filter with the perfect reconstruction characteristic of the matched-delay subtractive filter structure. Issues of implementation, including the computational burden associated with finite impulse response (FIR) filters, are discussed and viable infinite impulse response (IIR) approximations are presented.
https://www.aes.org/e-lib/browse.cfm?elib=8170
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