It is generally desirable to use linear phase filters whenever possible in audio work. This is because linear phase filters delay all frequencies by equal amounts.
A filter phase response is linear in whenever its impulse response is symmetric, i.e.,
in which case the frequency response can be expressed as
Substituting this into the QMF perfect reconstruction constraint () gives
When is even, the right hand side of the above equation is forced to zero at . Therefore, we will only consider odd , for which the perfect reconstruction constraint reduces to
We see that perfect reconstruction is obtained in the linear-phase case whenever the analysis filters are power complementary. Since FIR QMF filters are constrained to the two-tap case, this is best accomplished using IIR filters. See Vaidyanathan for details.