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This essay is written by Dr. Jonathan Swift and it is published in 1729.
It is a Juvenalian satirical essay. The essay suggests that the impoverished Irish might ease their economic troubles by selling their children as food for rich gentlemen and ladies. This satirical hyperbole mocked heartless attitudes towards the poor, as well as British policy toward the Irish in general. The primary target of Swift's satire was the rationalism of modern economics, and the growth of rationalistic modes of thinking in modern life at the expense of more traditional human values.
In English writing, the phrase "a modest proposal" is now conventionally an allusion to this style of straight-faced satire.