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Lately I have been seeing a lot of coments about heavy wheels and HP loss per extra pound of rotating mass. Can someone calculate how much HP is lost by going to a taller tire...say an 18 and 19" combination? I know proportionatly they are the same but I know there is a loss just like there is a gain going to a shorter tire
It seems that you are talking about two different concepts.
Heavier wheels/tires will cost you horsepower and handling. The amount of horsepower lost or gained due to the rotating mass will vary with the weight distribution of the particular wheel/tire combination.
A tire with a larger outside diameter on your drive wheels will make your axle ratio seem numerically lower. A tire with a smaller outside diameter on your drive wheels will make your axle ratio seem numerically higher.