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http://www.theguardian.com/science/2005/may/23/psychology.science
The highest functions of our brains handle the lowest form of wit, new research suggests.
An investigation by Simone Shamay-Tsoory and colleagues shows that the ability to understand sarcasm depends on a carefully orchestrated sequence of complex cognitive skills in specific parts of the brain.
Dr Shamay-Tsoory, a psychologist at the Rambam Medical Centre in Haifa and the University of Haifa, said: "Sarcasm is related to our ability to understand other people's mental state. It's not just a linguistic form, it's also related to social cognition."
The research revealed that areas of the brain that decipher sarcasm and irony also process language, recognise emotions and help us understand social cues.