Receiver functions are calculated by deconvolving the vertical component of teleseismic P waves from the corresponding horizontal components. In order to carry out stable spectral divisions in the deconvolutions, various techniques have been developed, such as the water level method, multitaper method, and extended-time multitaper method. In this study, we propose an improvement of the extended-time multitaper method to correctly estimate the amplitudes of the receiver functions with any time lengths.

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