From early in life, human infants appear capable of taking others' perspectives, and can do so even when the other's perspective conflicts with the infant's perspective. Infants' success in perspective-taking contexts implies that they are managing conflicting perspectives despite a wealth of data suggesting that doing so relies on sufficiently mature Executive Functions, and is a challenge even for adults. In a new theory, I propose that infants can take other's perspectives because they have an altercentric bias. This bias results from a combination of the value that human cognition places on others' attention, and an absence of a competing self-perspective, which would, in older children, create a conflict requiring resolution by Executive Functions. A self-perspective emerges with the development of cognitive self-awareness, sometime in the second year of life, at which point it leads to competition between perspectives. This theory provides a way of explaining infants' ability to take others' perspectives. but raises the possibility that they could do so without representing or understanding the implications of perspective for others' mental states.