Gears... once and for all!

[HoodStrype]

Okay, I've been having a 2 year long debate with two of my friends... I've heard (and they believe) a lot of people here and elsewhere say that the taller the tire, the smaller the Gear Ratio gets... hmmmm I didn't think so.

Here is the equation I pulled from the net:

(New Tire Diameter / Old Tire Diameter) * Old Axle Ratio = New Axle Ratio

Soooo... that would mean that I had 23.5" on the back, I now have 26" on the back, I had a 3.73:1 gear ratio, and now I have 4.13:1 ratio because I went to a taller tire.

This would make sense to me because for every turn that Tire makes, the gear has to make 3.73 turns to keep up. Now that I have a Taller tire, it has to turn more often (4.13) for every turn.

Am I correct here?

26" / 23.5" = 1.11
1.11 * 3.73 = 4.13