Reddit reviews Rationale of the Dirty Joke: An Analysis of Sexual Humor
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Try reading "The rationale of the dirty joke" by Gershon Legman.
https://www.amazon.com/Rationale-Dirty-Joke-Analysis-Sexual/dp/0743292529/ref=asap_bc?ie=UTF8
There are a few academic treatises on humor. Beware though - these are not funny (although they contain jokes and funny things - but purely in an analytical sense - which, in context, drains the humor right out of anything you're going to read).
The two best may be:
Funny Peculiar by Mikita Brottman and
Rationale of the Dirty Joke by G. Legman
These are both dense, heavy reads, and would really only appeal to someone looking for an academic analysis of humor, not (necessarily) for people who are looking to laugh.