台灣自推動資源回收四合一計畫以來，一般廢棄物回收績效斐然，然近年整體回收率成長已然趨於平緩。在環境經濟學領域中，財富帶動環保之假說備受探討，過去探討地方資源回收成效的文獻，多半假設各行政區相互獨立，忽略了縣市間政策推動與民眾行為的空間溢出效應，易導致估計結果產生偏誤。
有鑑於此，本研究探討人均可支配所得與各項社經、政策變數對一般廢棄物回收率之影響。排除金門與連江縣，以2011年至2024年台灣20個縣市之追蹤資料為實證基礎，共280筆有效樣本導入空間計量經濟學中之「空間自迴歸模型」並搭配空間固定效應，解析各變數之直接效應、間接效應與總效應。
實證結果獲得四項核心發現：第一，台灣各縣市資源回收率具備顯著之正向空間相依性(ρ=0.2005)，證實地方政府間在環保施政上存在明顯的「標尺競爭（Yardstick Competition）」與政策模仿效應。第二，實質人均可支配所得對回收率呈現極顯著之正向總效應，強烈支持財富效應，顯示經濟水準提升能有效轉化為實質環保行動。第三，環保行政資源配置產生不對稱影響，第一線清運人員數顯著促進回收率，但單純擴充「清潔車輛數」反而呈現顯著負向影響。第四，人口密度、自有住宅比率及高齡化程度（65歲以上老年人口比率）對回收行為形成顯著的隱性阻力；而垃圾費隨袋徵收政策因模型已吸收不隨時間改變的空間固定效應，在本研究期間內未達統計顯著。
基於上述結論，中央與地方政府應建立「區域聯合治理」之環保合作機制以極大化外溢效益；在行政資源配置上應「重人力」，優化基層破袋稽查與宣導量能；並針對高齡者與高密度都會區，設計因地制宜之友善回收配套與誘因機制，以突破現行資源回收之發展瓶頸。

Taiwan has achieved remarkable performance in resource recycling; however, the overall recycling rate has recently encountered a growth bottleneck. Past literature exploring local recycling performance often assumed administrative districts to be independent, ignoring the "spatial spillover effects" of policies and behaviors among counties and cities, which easily leads to estimation biases. This study aims to investigate the true impact of real per capita disposable income and various socio-economic variables on the general waste recycling rate. Utilizing panel data from 20 counties and cities in Taiwan from 2011 to 2024, this research introduces the Spatial Autoregressive (SAR) model and spatial fixed effects from spatial econometrics to accurately decompose the direct, indirect, and total effects of each variable.
The empirical results yield four core findings: First, there is a significant positive spatial dependence in recycling rates across counties and cities (ρ=0.2005), confirming the existence of "yardstick competition" and policy imitation among local governments. Second, per capita income exhibits a highly significant positive total effect on the recycling rate, strongly supporting the hypothesis that wealth drives environmental protection. Third, the allocation of environmental resources shows an asymmetric impact: the "number of cleaning staff" significantly promotes recycling, whereas merely expanding the "number of collection vehicles" shows a negative impact. Fourth, population density, homeownership rate, and the degree of aging form a significant resistance to recycling behaviors; meanwhile, the pay-as-you-throw policy did not reach statistical significance within the study period as the model absorbed the spatial fixed effects.
In light of these findings, this study suggests that the government should establish a "cross-boundary joint governance" mechanism to maximize the spillover effects of policies. The allocation of administrative resources should "prioritize manpower and optimize hardware" to strengthen the capacity of frontline inspections. Furthermore, tailored and friendly recycling supporting measures should be designed for the elderly and high-density metropolitan areas to break through the current development bottleneck of resource recycling.

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