“Structure of jokes” bereft of deliverer and audience alike, as stand-alone objects of study, is its own complicated area. And, I don’t know of it’s possible to keep jokes in a laboratory environment free of their positions within communication (often one-way broadcasting communication, rather than two-way communication such as what we’re doing now),
For example, I like dry humor. Wordplay. Dad jokes. Cringe. Vague observations about life generalizations. Clever twists.
But there’s another class of comedy which is almost entirely political that depends on an ingroup-outgroup construct. Some of that I also like, but it veers into preaching so I’m careful what to absorb.