“A misquotation by Ronald Reagan in a 9 March 1982 speech, reported in Paul F. Boller, Jr., and John George, They Never Said It: A Book of Fake Quotes, Misquotes, & Misleading Attributions (1989), p. 13-14. In fact, Churchill used a very similar line ("To think you can make a man richer by putting on a tax is like a man thinking that he can stand in a bucket and lift himself up by the handle.") several times beginning with a speech at Free Trade Hall, Manchester, 19 February 1904.”
Source: Wikiquote