Originally Posted by ZJP
Common sense would tell you that bigger wheels = more rotational mass which will result in a slight loss of acceleration.
On the flip side, bigger wheels = shorter tires, with less heavy rubber, so the overall mass often works out to be the same.
For example, my 19x8.5" wheels with tires are lighter than my 16" stock wheels with the tall sidewall tires they came with. And overall diameter is the same so the gear ratio that is created is the same.