I was looking at this video from VSauce: "Why did the chicken cross the road?", where several facts about this old joke are exposed and explained.
At some point, (6:59) Michael explains that there is a theory, based on the paper Computer Model of a "Sense of Humour" by I. M. Suslov, that says that laughter is the result of the released energy on the pre-judgement one makes about the result of the joke.
Still, this theory does not account for factors like being under the influence of drugs (on which it is generally easier to laugh at things), situations like tickling or other forced laughters like laughter gas itself.
So, which is the currently, widely accepted theory that explains what causes laughter?