How does a lower offset wheel affect car handling?

[Robert Stirrat]

Hi listers, It's good to see that the list is alive and well again.  I've
got a few questions I've been pondering.  

I'm looking to get a set of Azev A 16" rims in the coming months for my B4.
The current offset is 37 (I think), however, I noticed that the same wheel
is available with an offset of 15.  Would this lower offset give a "deep
dish" appearance?  More importantly, how would this lower offset affect the
handling of the car? - Would this give the car a larger turning circle? Is
there any real disadvantage with this?

Thanks,  Robert Stirrat