Germaine Greer, author of the 1970 “feminist” classic, “The Female Eunuch,” on whether men are the funnier sex:
“The greater visibility of male comedians reflects a greater investment of intellectual energy by men of all walks of life in keeping each other amused. It is now a truism that men never talk to each other about things that matter. Most of what takes place when men are together is phatic communication, intended to build fellowship rather than intimacy. This kind of communication is sometimes derided by women as meaningless, but it is actually functional, because it draws the group together. Men who drink, play and joke together are boon companions, who hang together for fun. He laughs loudest who laughs last; one joke kicks off another. The man who cannot hold his own in repartee will even learn other men’s jokes off by heart, so that he can fill a void in the general banter. Women famously cannot learn jokes. If they try, they invariably bugger up the punchline. The male teller of jokes is driving towards his reward, the laughter of his mates. The woman who messes up the same joke does so because her concentration is not sharpened by that need. She is not less intelligent, simply less concerned.”
That said, “Given an opportunity to perform a finished comedy routine, a female comedian will make you laugh as hard as any man.” (more @ The Guardian)
Related: Men can ‘laugh women into bed’ with GSOH, say psychologists
From 
The 'Not-So-Rough' Guide 