The regularity of refinable functions has been analysed in an extensive literature and is well-understood in two cases: 1) univariate 2) multivariate with an isotropic dilation matrix. The general (non-isotropic) case offered a great resistance. It was done only recently by developing the matrix method. In this paper we make the next step and extend the Littlewood-Paley type method, which is very efficient in the aforementioned special cases, to general equations with arbitrary dilation matrices. This gives formulas for the higher order regularity in $W_2^k(\mathbb{R}^n)$ by means of the Perron eigenvalue of a finite-dimensional linear operator on a special cone. Applying those results to recently introduced tile B-splines, we prove that they can have a higher smoothness than the classical ones of the same order. Moreover, the two-digit tile B-splines have the minimal support of the mask among all refinable functions of the same order of approximation. This proves, in particular, the lowest algorithmic complexity of the corresponding subdivision schemes. Examples and numerical results are provided.
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