Assuming you are not talking about resampling, it doesn't matter. If you want a 16x20 print, for example, you can resize the image to 16x20 and print it at 100%, or you can leave the image size at 8x10 and print it at 200%, and the results will be identical. If, however, you are going to apply output sharpening you should resize to the desired print size because most (all?) output sharpening tools take the print size into account.