I can't speak for towing, but in most vehicles, going with taller gearing improves economy all the way up to the point that you can't maintain speed in that gear anymore - and then you just downshift.
In my car I picked the tallest 6th available from any model (usually paired with shorter final drives) and had a custom final drive cut which was 30% taller than anything OEM. I also upsized my tires slightly. Going even taller would help even more, but my low gears might need to be changed so they're a little closer together to keep it fun when I want to waste fuel.
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