Who among of the following is associated with the theory of optimal taxation ?

Modern optimal taxation theory examines how to design taxes to maximize social welfare while accounting for incentive distortions and administrative costs. Among the listed economists, G. Mankiw is directly associated with contemporary research on optimal taxation theory (notably 'Optimal Taxation in Theory and Practice'), whereas H. Dalton , R.A. Musgrave , and U.K. Hicks are primarily associated with classical public finance principles such as maximum social advantage, fiscal functions of government, and tax incidence.