For our second tie-breaking strategy, we posit that since humour derives from the resolution of semantic incongruity (Raskin, 1985;Attardo, 1994), puns are more likely to exploit coarse-grained homonymy than than fine-grained systematic polysemy.
there is some previous research on computational detection and comprehension of humour, though by and large it is not concerned specifically with puns; those studies which do analyze puns tend to have a phonological or syntactic rather than semantic bent.