Form
The joke begins "An Englishman, an Irishman and a Scotsman..." (or whichever nationality is relevant to that particular variation) and then places the three characters in a scenario. How each person in the joke reacts to the scenario is then explained, the final reaction being the punch line, playing up to the stereotype of that nationality. Generally speaking in Ireland, the Englishman or the Scotsman is the butt of the joke, although in the neighbouring island of Great Britain the Irishman is usually portrayed as the butt of the joke.
Read more about this topic: An Englishman, An Irishman And A Scotsman
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