Some corksniffers might tell you otherwise, but the impedance doesn't affect tone. MATCHING the impedance on the amp and the cab is what matters. The safest bet is just to make sure they match. Some people run an intentional mismatch to tweak their tone, but it's not advisable unless you know what you're doing and have a good reason for it.
I generally decide impedances based on how I plan to use the rig, and with what other gear. For example, if you had a 16-ohm 4x12 for gigs, and were buying a 1x12 for practice, you might want to make the 1x12 cab 16 ohm, so you don't have to remember to switch the head. You could also run both cabs together with the head set for 8 ohms.
Think about how this cab fits into the grand scheme of things, and then pick the optimal impedance.