Kilo laughs - sometimes when we laugh, sometimes when he makes himself laugh! He won't laugh if we fake a laugh. Our other parrot, Coco, will laugh if we make a laughing noise - Kilo only laughs when we sincerly laugh!
Kilo tells jokes though. We will be sitting there and all of a sudden, he will say, "What does the doggy say? WOOF WOOF" (or sometimes "BOW WOW"). Then if we ask him, "Kilo, what does the dioggy say?" He responds with "MEOW!" and then he starts to laugh! He does the same with, "What does the kitty say?" When he asks the question , he gives the right response - but If you ask him, part of the time he deliberately answers wrong and then laughs. He doesn't do it all the time though - sometimes he answers correctly.
Now, I won't anthropomorphize too much here and I won't try to tell you what Kilo is feeling or why he does this - but this is his behavior. He appears to be making a joke - whether it is a patterned response or a cognitive process I don't know. I don't really care.
This isn't something I taught him - this is my "unadoptable" rescue bird who supposedly started life in a basement.