Best chisels? Old ones. I especially like Buck Brothers, and if I ever run across one, I'll buy it even if I don't "need" it. But just about anything older will be good quality. I have a couple of new Buck Brothers chisels, and though I haven't really used them yet, they seem fine (and still USA, believe it or not).
For actual carving, a great deal of it can be (and was 200+ years ago) done with a fine "V" Parting Tool (NOT a "veiner"... as so many want to call it). Mine is a Pfeil. I have a variety of odd smaller chisels, in addition to my regular "bench" chisels, which I use more often than anything. I have some Henckels chisels and some of the flat "blank" chisels that one of the ML suppliers sells that I have ground down to very small size mostly for inletting triggers and ramrod pipe tenons.
For large gouges, I like Pfeil. For smaller ones, I really like some of the store brand small "hand size" gouges that were sold by Woodcraft. I just looked, and they don't have them listed like that anymore, but have apparently the same ones by "Ramelson"...at twice the price they used to be.