When is comes to a collision between two vehicles of like construction, the vehicle with the greater mass, the occupants are less likely to be injured. Most safety test involve a vehicle hitting a fixed barrier, such as a wall, in which case the vehicles design is more significant than size. Certain trucks and cars have poor designs which introduce other safety issues such as roll over, the worst offenders being vehicles with after market lift kits and over sized tires designed for off road driving.
Other factors to consider: 1) Most trucks are of heavier construction than passenger cars. (Steel frames - not unibody,...)
2) Trucks often have better viability for both the driver and the drivers of other vehicles (they see them coming). 3) The truck bed acts as huge buffer and in some cases crumple zone from rear impacts. Bottom Line: In general Trucks are safer. SUVs may be safer depening on there mass, if they are constructed more truck like or like an ordinary automobile. The downside is usually fuel economy.
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