General Theory of Verbal Humor
The General Theory of Verbal Humor (GTVH) proposed by Victor Raskin and Salvatore Attardo in 1991 (an extension of the semantic script theory of humour, SSTH which Raskin proposed in 1985) identifies a semantic model capable of expressing incongruities between semantic scripts in verbal humor; this has been seen as an important recent development in the theory of laughter.
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