What is the rebuttal in a modest proposal ?

Swift does refute his plan. He feels that people will object to his plan because the “the number of people will be thereby much lessened in the kingdom.” He then goes on to discuss how people can make the situation better without resorting to "eating children". These include, "teaching landlords to have at least one degree of mercy towards their tenants.” In the end he thinks that starving children in Ireland must be taken care of by the Irish people.