Higher carbon in leaves, whether it be structural (thickened leaves as in sclerophyllous evergreen species) or greater investment in nonstructural compounds like tannins,etc. are all intended to ensure longer leaf life, and more productivity over the longer term. Generally, it is a stress tolerator strategy (using Grime's 1977 CSR terminology), or perhaps to better resist herbivory. This is not to say that evergreen and deciduous plants are homogeneous groups. Exceptions exist, but the general pattern of allocating more carbon to leaves connotes a longer term investment and greater ability to weather a variety of stressors. Work by Peter Reich and colleagues explore many of the patterns in leaf morphology and nitrogen levels and their trade offs.
Related to the last answer, evergreens are more often found on less fertile soils (more nutrient stress), therefore nitrogen is also frequently less available, so of lower concentration in the leaves.