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Re:Why mathematicians make great comedy writers by gbog on Friday October 18, 2013 @09:51PM (#6575016)
There is a notable book called Laughter by French philosopher Bergson. Its argument is that comical effects are reducible to something mechanical (mathematical) (mis)applied on some living thing.

This could be a better explanation than what I read here and in the article.

Re:Why mathematicians make great comedy writers by jseliger on Saturday October 19, 2013 @12:14AM (#6575304)
If you're interested in the subject, see Inside Jokes: Using Humor to Reverse-Engineer the Mind by Hurley, Dennett, and someone else. They critique Bergson (and many others) and conclude something interesting but which I can't remember because I'm traveling and don't have the book handy.