Along with the smaller diameter of the upper trunk, what factor leads to thinner sapwood higher up a tree?
No definite relation exists between the annual rings of growth and the amount of sapwood. Within the same species the cross-sectional area of the sapwood is very roughly proportional to the size of the crown of the tree. If the rings are narrow, more of them are required than where they are wide. As the tree gets larger, the sapwood must necessarily become thinner or increase materially in volume. Sapwood is thicker in the upper portion of the trunk of a tree than near the base, because the age and the diameter of the upper sections are less.