It's not a single reason really. Rather a number of factors.
Under most farming conditions....the rear tires do 90% of the tractive work....and carry more load (or capable of) than the front
So everything is made bigger.
And since they are fixed....clearance isn't a problem.
To have an equal sized front tire, the front axle would have to be considerably wider to clear the tire when turning ...so it doesn't come in contact with the engine or frame.
It would also be an obstacle to clear in front loader design
The other option is articulating machines.
But both larger/heavier front tires, axles, and steering setup as well as articulating would add significant cost for little gain for the average person.
They do make machines with equal size tires. Being the really large farm tractors. And some things like JCB TLBs. But if you look at the jcbs....they really didn't oversize the front tires to match the back. Rather comparing to an equivalent sized tractor....it looks as much like the rears we're downsized to match.
And back in the days of rowcrop farming and cultivating....smaller front tires was as much about visibility as anything