Where is the math behind tongue weight?

[Torero]

So the rule of thumb is that your tongue weight should be around 10% ( some say 10-15%) of the total weight of the trailer loaded. But leaves unanswered questions for me. For example, I have a 1000# tandem flat trailer. The tongue weight empty is right at 100#. So far so good. But If I decided to upgrade the axles and get bigger tires the trailer weight would go up but the tongue weight wouldn’t change. Now it would be below 10%. I would consider dumb on this case to increase the tongue weight. So, does someone know the real math behind this?

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