There several types of basement ceiling options that you can use for an especially high or tall ceiling. An easy option is a drop ceiling. Drop ceilings are easy to repair and it provide easy access to both the plumbing and electrical wires overhead. Another option is to put plaster on a tall ceiling. Plaster looks great. Installing drywall then applying plaster on it will be difficult with high ceilings, but it will achieve a very permanent and finished look for the basement.