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For insights into the examination of what is funny I strongly recommend Steve Martin's new autobiography.
For what was essentially comedy of the stupid, he put a lot of examination and thought into what is funny, why it is funny, and how to reduce everything to that essence (whether you agree or disagree with the quality of the output). Plus it only takes about 3 hours to read and has some good stories from early Disneyland and Knott's Berry Farm days.
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