Swift goes to great lengths to support his argument, including a list of possible preparation styles for the children, and calculations showing the financial benefits of his suggestion. He uses methods of argument throughout his essay which lampoon the then-influential William Petty and the social engineering popular among followers of Francis Bacon. These lampoons include appealing to the authority of "a very knowing American of my acquaintance in London" and "the famous Psalmanazar, a native of the island Formosa" (who had already confessed to not being from Formosa in 1706). This essay is widely held to be one of the greatest examples of sustained irony in the history of the English language. Much of its shock value derives from the fact that the first portion of the essay describes the plight of starving beggars in Ireland, so that the reader is unprepared for the surprise of Swift's solution when he states, "A young healthy child well nursed, is, at a year old, a most delicious nourishing and wholesome food, whether stewed, roasted, baked, or boiled; and I make no doubt that it will equally serve in a fricassee, or a ragout."
Readers unacquainted with its reputation as a satirical work often do not immediately realise that Swift was not seriously proposing cannibalism and infanticide, nor would readers unfamiliar with the satires of Horace and Juvenal recognise that Swift's essay follows the rules and structure of Latin satires.
The satirical element of the pamphlet is often only understood after the reader notes the allusions made by Swift to the attitudes of landlords, such as the following: "I grant this food may be somewhat dear, and therefore very proper for Landlords, who as they have already devoured most of the Parents, seem to have the best Title to the Children." Swift extends the conceit to get in a few jibes at England’s mistreatment of Ireland, noting that "For this kind of commodity will not bear exportation, and flesh being of too tender a consistence, to admit a long continuance in salt, although perhaps I could name a country, which would be glad to eat up our whole nation without it."
In the tradition of Roman satire, Swift introduces the reforms he is actually suggesting by paralipsis:
Therefore let no man talk to me of other expedients: Of taxing our absentees at five shillings a pound: Of using neither clothes, nor household furniture, except what is of our own growth and manufacture: Of utterly rejecting the materials and instruments that promote foreign luxury: Of curing the expensiveness of pride, vanity, idleness, and gaming in our women: Of introducing a vein of parsimony, prudence and temperance: Of learning to love our country, wherein we differ even from Laplanders, and the inhabitants of Topinamboo: Of quitting our animosities and factions, nor acting any longer like the Jews, who were murdering one another at the very moment their city was taken: Of being a little cautious not to sell our country and consciences for nothing: Of teaching landlords to have at least one degree of mercy towards their tenants. Lastly, of putting a spirit of honesty, industry, and skill into our shop-keepers, who, if a resolution could now be taken to buy only our native goods, would immediately unite to cheat and exact upon us in the price, the measure, and the goodness, nor could ever yet be brought to make one fair proposal of just dealing, though often and earnestly invited to it.
Therefore I repeat, let no man talk to me of these and the like expedients, 'till he hath at least some glympse of hope, that there will ever be some hearty and sincere attempt to put them into practice.