Hello fellow humorologists. I have had an interest in humor for many
years and I have just posted a "paper" on the web.
It is accessible through the academic section of HumorLinks

Go to the site below, scroll down until you see the elephant and blind
men, and click on "A new amended and extended)theory of humor".

http://www.humorlinks.com/cgi-bin/sites/page.cgi?g=Academic%
2Findex.html&d=1&imp=yes

Below is the blurb from the HumorLinks page.

A theory of humor and laughter that critically examines all current
theories and unites their pertinent aspects into a new hypothesis.The
endorphin/laughter controversy is discussed and an explanation of
laughter's immunological effects is given. "This is an original and
well-developed argument that deserves attention and serious
consideration." Diana Mahony, Ph.D Professor of Psychology. "I would
suggest that you submit this paper to the journal HUMOR for
publication." John Morreall.

I do not know if it is quite suitable for beginners but the section
on "The problem with the concept of humor" may save you from falling
into the trap of believing that there is a commonality within the
phenomena grouped under the heading "humor".

Happy reading

Basil