Karl Rahner has an interesting perspective on humor. He suggests that genuine humor is the expression of genuine love for another while forgetting about oneself. This is what he says about this idea.
“Not everybody, however, has a genuine sense of humor. That calls for an altruistic detachment from oneself and a mysterious sympathy with others which is felt even before they open their mouths. Only the person who has also a gift for affection can have a true sense of humor. A good laugh is a sign of love; it may be said to give us a glimpse of, or a first lesson in, the love that God bears for every one of us.”