It just occured to me that the efficiency of Carnot cycles is $\eta= \frac{T_1 - T_2}{T_1}$, that is, the efficiency decreases as the difference between reservoir temperatures decreases. On the other side, Fourier's law states that the dissipation of heat is proportional to the temperature gradient, that is, to the temperature difference.
My question, then, is: are these two results related? Do they both have a common cause?