The article is written by Ricky Gervais. He is the main actor and also the creator of the british version of "The Office". "The Office" is a BBC TV show which depicts a day-to-day life of office employees. It really looks like a documentary and it is also a lot of fun. Following its success, an American version of "The Office" has been adapted starring Steve Carell. Of course the office is a place of daily humor and these TV shows are a good example in order to compare the two cultures within the light of the humor.
Another interesting example is the video below. Stephen Fry tries to answer this particular question: "What is the difference between American and British comedy?"
It is interesting to see that both in the article and in the video, the difference in humor comes mainly from cultural differences:
Hero vs. Antihero
"Americans [...] don’t hide their hopes and fears. They applaud ambition and openly reward success. Brits are more comfortable with life’s losers." Ricky Gervais.
This cultural difference implies a real difference between American and British comic heroes. American comic heroes are above everyone, they are smart guys, and they succeed in life (with girls, at work...) whereas British comic heroes are losers, they are a failure, and this is what is funny.
This interesting fact opposes the inebranlable American optimism with the British (or European) skepticism. In some sense, this was something that I saw while I was in the US, and for us, this optimism can sound fake and tiring. Indeed, I remember someone who found everything awesome and always looked happy. For me it was suspicious but I am sure he was sincere.
It is fun to see the impact of such cultural differences in humor.
Irony
Another thing that we often hear is that Americans don't get irony. Of course it is not true but, they use it much more less than we do. Therefore be careful before teasing an American guy; it is maybe not the best way to introduce yourself ;)
Please read and watch the attached documents, I found them very interesting.

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