It's tricky when you talk about burning a file format to a CD. If you burn an audio CD, it doesn't matter if you start from MP3 or AIFF or what have you--the result is an Orange Book CD, the files are decoded and converted to CD format.
The simplest AIFF files are uncompressed 16-bit, 44.1 kHz sound--basically, the same thing you'll see on a CD. So an AIFF file is going to be very close in size to the size of the data recorded on the CD. Audio CDs don't really have "files" per se--the directory structure is way more primitive than that. They have a simple table of contents that show how many bytes in the start of each song is, followed by nothing but a stream of bytes representing 16-bit 44.1 kHz stereo sound.
