The taxpayer - that's someone who works for the federal government but doesn't have to take the civil service examination.

The quote by Ronald Reagan humorously highlights the irony that while the taxpayer contributes to the government’s budget, they don’t face the same rigorous requirements as civil servants. Reagan's statement suggests that while taxpayers financially support the federal government, they aren't subjected to the bureaucratic processes, such as the civil service examination, which government employees must pass in order to be hired. It underscores the distinction between those who fund the government and those who are directly employed by it.

The origin of this quote can be traced back to Reagan’s style of making pointed yet witty remarks about government operations. As the 40th President of the United States, he was often critical of government inefficiency and the tax burden placed on citizens. By using humor, he conveyed the idea that taxpayers, in his view, were doing their part for the country without necessarily benefiting from the job security or benefits that come with a federal government position.

In a broader sense, the quote speaks to Reagan's larger political philosophy, which included a critique of government size and the impact of taxes on the average citizen. By pointing out the difference between taxpayers and civil servants, Reagan was illustrating a bureaucratic gap that he felt was unjust and ripe for reform.