The speaker's allegiances lie to those people in Ireland with money to buy these children, focusing on the middle/upper class. The speaker identifies himself as being included in the social group of the upper class.
The type of persona Swift creates for the 'author' of this essay is that he is trying to sound like he came up with a solution that will end all poverty. He is trying to prove how this idea will work, and how thoughtful it is, but in reality, you know that it will cause more problems and people wouldn’t really eat children! The speaker uses persuasion to make the reader think that it is ok to eat children, and almost to think that it will later become a habit of life.
You detect differences between the proposer and Swift himself because Swift it trying to state that people in Ireland shouldn’t have that many kids if they are unable to raise them, and if they are going to just end up like beggars on the street. But the prosper feels that eating children is actually a good idea, and so that people could still have kids, and not have to worry about the poverty issue.
I think Swift it possibly trying to warn them about what could happen if they keep having children without caring about money issues, and what horrific things could arise.
The audience of this work is focused towards the middle/upper class of Ireland to buy the children, but also I think the poor so that they realize how society can deal with this issue, and really think about the problems of overpopulation amongst the poor has done. The beneficiaries could be both the poor and the wealthy, but more the wealthy. The poor get benefited because they make money off of the children