I wanted 14" wheels to mount my 16-38.5 Swampers. Since I wanted to keep cost down, and I had a set of 8" wheels doing nothing and also the more important: acces to a fabrication shop, I decided to enlarge my 8" wheels to 14". It is a time consuming job but I had the time to do it.
I started with 8" wagon wheels.
I had them cut on a lathe taking care to choose the lowest part of the wheel. This is important because that lower part is needed to be able to mount the tire.
Then I calculated the circumference of the rim at the cut and cut a 6" flat bar to the calculated lenght. I used 3/16" thick since the thickness of the rim was between 1/8 and 3/16". Then I rolled the flat bar on this 3 roll machine (sorry I don't know the name).
This is the 6" flat bar after being formed. The nail is inserted to show where the joint is. Otherwise it would be closed completly.

This the wheel assembled, not welded. Before welding, make sure everything is squared, then tack the ring and main wheel together, if ok, then weld inside and out. I did a bevel on the edges for better penetration. Do the same for the remaining of the wheel to the ring.

This is the final product after welding and painting.