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there is a you tube test video around here somewhere that a guy put 2 doughts on the rear of his accent and its significantly make a large gain in MPG.. HOwever those little 110mm tires dont perform well for handling.. and its really the matter of the car , a geo metro or CRX may be able to easily use 135-13"s safely (heck the geos came with 12" tires... but put them on a 3000 lbs yaris and it will handle like its on marbles.. its all about the car.. your mileage may vary..
However the less contact patch hitting the road is almost always going to be more efficient.. but handling may suffer depending on the car.. thus why many over inflate there tires to get less patch on the road.
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