Figure the two of a tire and wheel assemblies with the highest weight density would be the tire tread and the wheel rim.
So, I think as a general rule of thumb, assuming tire outside diameter is the same, that the smaller diameter the wheel, the better the power / economy benefit.
So if you had two wheel and tire packages that weighed exactly the same, the smaller wheel would most likely be the better choice, and the taller sidewall as well (again assuming tire OD's are the same).
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