“ Humor levels the playing field. I understood that early on - that was something I had. ”
There's public humor, and there's private humor, and they're all appropriate in their own way, and you shouldn't - just as you wouldn't have a megaphone and say certain things that you would say around your friends - things that are perfectly all right within your close social group with whom you share a certain context.
~ Robert Mankoff
The interesting thing about humor is that in humor, you - in logic, something is A or not A. In humor, it's both A and not A.
The line between humor and bad taste is your audience, in which some people will find everything offensive, and some people will find nothing offensive, but the truth is that most humor originates in what would be called bad taste.
One question about a joke is, how well is the strangeness of the situation resolved? At 'The New Yorker', we retain a lot of incongruity, tapping the playful part of the mind - Monty Python-type stuff. We also try to use humor as a vehicle for communicating ideas. Not editorial comment, but observation.