I think people often underestimate the role trust plays in humor (with both kids and adults). This explains why some pretty awful jokes can be funny when coming

I think people often underestimate the role trust plays in humor (with both kids and adults). This explains why some pretty awful jokes can be funny when coming from someone you know intimately but not from a stranger, and why your kids find it funny when you suggest xyz as a consequence, but someone else's is horrified.