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Re:World's Oldest joke traced back to 1900 BC (2008) by teorema on Wednesday June 02, 2021 @09:05PM (#27375995)
Interestingly, I tried to track down something more scholarly because I think you're asking a fair question. I couldn't actually find anything.

This was the closest I could find:

https://janes.scholasticahq.com/article/2238.pdf

It doesn't really answer your question although it does point to a genre of Sumerian humor involving sexual disgust. Some of the lines are vaguely similar to the one in the article.

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