The strength of a wheel depends on several factors, such as rim strength, number of spokes, spoke tension, and hub strength.
Comparing the rims in same material, the deeper the rim, the greater the strength. The more spokes, the higher the tension of the spokes and the stronger the strength of wheels. At the same time, if the hub strength is higher, the transmission efficiency of wheels is better.
As you expected, the price of lighter and stronger wheels will be also higher. In general, the carbon fiber wheels can provide the best performance in the bike racing.