Humor of all types is notoriously subjective. That's true not only between different people but even within an individual at different times. This subjectivity is often masked when your in a group because laughter is contagious.
Robert MankoffHumor is basically a cognitive process. And it's a creative process not only on the part of the cartoonist but on the part of the viewer.
Robert MankoffThe generations that were exposed to sitcom have the people actually saying the line, saying the joke, whereas sort of before that you have much more observational humor.
Robert MankoffThere's usually nothing in a guy's joke in which we have to understand what's going on in someone else's mind.
Robert Mankoff