1. Anonymity
2. Mixing of cultures that rarely (if ever) meet in the real world
3. Loss of nuances when speech is converted to text
4. Loss of context due to text constraints (can't write many complete, complex thoughts in 140 characters)
5. Less potential for physical consequences
But the way twitter works, one of your followers can retell the "joke" to all their friends, and they can tell it to all their friends. The system breaks down when they're not sharing something they agree with, but something they think is so harmful that no-one (except all their followers) should ever have to see it.
If the joke is "problematic", I'm not sure why sharing it isn't also problematic.
Maybe a 140 character broadcast system is a good medium for a nuanced analysis of when jokes are funny (and a circuit breaker in a sometimes uncomfortable discussion) or so harmful that they can't be justified, and where the line is.