What tickles our funny bones?

From Secret of what makes something funny 'discovered':

For generations psychoanalysts such as Sigmund Freud thought that humour stemmed from a release of tension, or from a feeling of superiority or incongruity.

But new research from the University of Colorado suggests that humour stems from a benign violation of the way the world ought to be.
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Peter McGraw, who co-authored the study, said a recent internet video of a smoking served as a good example.

He said: “When I was first told about that, I laughed, because it seems unreal — what parent would let their kids smoke cigarettes? The fact that the situation seemed unbelievable made it benign.

“Then when I saw the video of this kid smoking, it was no longer possible to laugh about it.”

Mr McGraw added that the discovery would also explain why humour may not travel well.

“It’s hard to find a comedy that’s funny cross-culturally because the ways that violations can be benign differ from culture to culture.

“The comedy that is funny cross-culturally tends to involve a lot of physical humour. The violations are clear no matter who you are.”