Azim et al (2005) examined differences in brain activity during humor appreciation using fMRI. Azim et al suggest that greater mesolimbic activation may indicate "greater reward network response and possibly less reward expectation" from humor in females.
Shammi and Stuss (2003) focus on cognitive aging processes, and note that humor appreciation is correlated with many other cognitive abilities.
The evolutionary role of "sense of humor" has been a subject of some debate.
Miller (2001) suggests that humor may be a way of advertising the survival traits of intelligence and creativity, whereas
Storey (2003) counters that a sense of humor is related most strongly to group bonding and social adaptability.
Bressler and Balshine (2005) found that while both women and men rated funny people as less trustworthy, women tended to select funny men over serious ones.
Sometimes I despair of my ability to effectively comment on gender at all. I never noticed differences in humor between men and women. Female friends have complained to me about how men find funny women threatening, and the research seems to back this up. (I never thought the ones complaining were very funny, though.) In the movie
Shallow Hal, Gwyneth Paltrow's (comically undesirable, in the context of the film) character describes herself as the girl "who's not afraid to be funny." I feel like men's desire for intelligence in a mate is a separate issue, but if Miller is correct, separating the subjects may do more harm than good.