If you want the best image quality (and a debate rages about if you should even have a filter due to IQ effects) then the more you pay, the better it gets.
Hoya are regarded as one of the best, with their Hoya Pro really good but not cheap. Hoyas sub brand of Kenko are reasonably good value.
But for a comparison of filters and their effects - which is probably the most important thing - check out
lens tips for some detailed test results and the
update to that
There are also tests of Polarising filters
Cheers