Due to the earth’s curvature, the angle of incidence of the sun’s rays decreases with increasing latitudes
The angle of incidence affects the degree of beam spreading and atmospheric beam depletion
At the tropics, the insolation reaches the surface at high angles of incidence. At the equator, this is almost 90. This means that the beam is concentrated in a small area, resulting in a greater intensity of radiation, and thus higher surface temperatures.
In contrast, the sun’s rays hit the earth’s surface at lower angles, distributing the energy over a greater area
In addition, at the tropics, because of higher angles of incidence, the layer of atmosphere that the solar radiation, must penetrate before reaching the surface is thinner compared to areas of higher latitudes
This reduces the amount of radiation lost to absorption and backscattering by the atmosphere. This contributes to higher insolation receipts at the surface at lower latitudes