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In his satirical way, Swift is trying to solve the problem of the poor Irish having more kids than they can support. He is actually addressing English tyranny over the Irish.
At last, in any case, however the exposition presumably is in awful taste, Swift chooses that utilizing awful taste is justified regardless of the danger. The article stuns the peruser, and most likely would not have done as such on the off chance that it weren't in terrible taste. The terrible taste of the proposition is a piece of the point.