Maybe this will help you understand a little better
I have 4.56 gears in my TJ pushing 33" tires, The RPMs are roughly 2500 at 65MPH and I get about 14 - 15 MPG, If I went 31" tires the RPM's would go up to get the same 65 MPH(somewhere around 3200) at which point your gas milage would go down because the engine is reving so high. On the other hand if I went to 35" tires the RPMs would do down ( 2200 rpms, gas milage would also go down because of the added weight/mass to move the larger tire. It's all relative to the gear size and the size of tire, the best advice I can give is go to a rmp/gear size calc like this and play with it to get a better idea.
http://www.ring-pinion.com/content/calculators/RPM.asp
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Silver 2000 TJ Sport/ 5 Speed/ Front & Rear ARB's/ 4.56 gears/
3.5 RE Super Flex/ Rear 8.8/ Ramsey 9500 Winch/ 4 wheel disks/
33X12.5X15 BFG MT's/ Cobra CB/ 55 & 130 KC Slimlites/ AtoZ Rockers /
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