Assuming same material - the yield strength is the same - BUT since they are of different sizes the Moment of Inertia and Section Modulus are different and the overall strength is in favor of the larger section.
What kind of load - point load or distributed load??
S (section modulus) = bd^2/6 - bd^2/6 - take the outer section and subtract the inner (hollow section)-assuming square tube. You look up round tube in any good engineering book.
Moment = S x Fy (yield allowable - psi)
M = P L /4 Point Load
M = w L^2 /4 Distributed
Watch units!!! - work in inches, in-lbs, psi, lbs/inch, etc.