Well it's not the size of the rims that matters, but the outside size of the tire that does.
http://www.miata.net/garage/tirecalc.htmlUse this caluclator to see what the difference is in outside tire size. Then divide the new tire size by the stock tire size. So if you get a number like 1.06 or whatever. Now take that number and multiply the speed the speedo displays by it and you will get your actual speed.
Assuming you are going to bigger outside diameter tires the first number you get should be slightly over one.
The resulting speed you get should be that your speedo is showing a speed that is less than your actual speed.
[This message has been edited by phonedawgz (edited 11-25-2010).]