https://medium.com/@jokewriting/writing-jokes-with-jill-twiss-54e57c4e16ed

Also funny jokes, I think, are this weird Venn Diagram with an overlap between “References The Audience Understands” and “Things The Audience Hasn’t Thought Of Yet.” If no one gets the reference then it’s not funny. And if everyone gets the reference and made exactly the same observation you did, then it’s not funny. So it’s a very tiny overlap of “Thoughts I Understand Yet Have Not Had Yet.”