found online by Raymond
From The Journal of Improbable Research:
Philosophical disagreements on possible reason(s) ‘Why Flatulence is Funny’ – Professor Sellmaier v. Professor Spiegel
If you want a reliable method of raising laugh, you can always resort to references of flatulence – a comedic ploy that goes back (at least) 2000 years. But the question as to why it’s considered funny, remains, to this day, a hotly debated subject.
In 2013, Professor James Spiegel of the Philosophy Department at Taylor University in Upland, Indiana, US, took a stab at explaining the phenomenon in issue 35 of the journal ‘Think’ (a journal of The Royal Institute of Philosophy, UK)