Do you mean higher numerically or higher; taller?
Probably numerically.
VR4 Evolution GSR/RS both use the "3.909" gearset, which has an actual ratio of 5.4xx vs 4.9xx for the lower spec/earlier/US/AUS models. The 3.909 is also in the Evo 1 and 2. The Evo 3 uses the same rearend gears, but it uses a different front diff ratio and transfer case ratio to give a final drive ratio of 5.3xx.
If you want higher/taller, than an final drive gearset from an auto is "3.309", which I think works out to 4.0xxish.
As the gearbox, the VR4 Evo in both the "GSR" and RS form, along with the Evo 1 use the closest ratio gearset of all 4wd boxes (1g and 2g). The Evo 2 uses a slighter lower first and second with the same thrid and fourth, but it does have the advantage of having double sychro all round. I'm pretty sure same that the Evo 3 is the same as the Evo 2, except for the final drive. If you were to find and use a VR4 Evo box, I would pull the five gear off and fit a .666 fifth from a normal VR4. This would essentially give you a close ratio five speed, rather than a close ratio four speed with overdrive.
Pheww!
Mike.