[Review of Biomes]

17. Tundra regions are located where they are because they tend to be cold with strong, cold winds, so are limited to polar regions or above timberline on mountains in more southerly climates. In addtion, they form where there is little or no soil, which again fits polar regions and high altitudes where decomposition is slow (so soil doesn't build up) or where glaciation has recently occurred.

 

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Slichter