There are several reasons. One big reason is that Americans love to play with words, and much American humor is based on word play -- words with slightly altered pronunciations to change the meaning of a familiar phrase, words with double meanings, invented words, etc. Naturally, word play is the most difficult thing to understand in another language.
The second reason is that much humor contains cultural references. "That's like saying so-and-so would marry so-and-so!" and the audience laughs hysterically, picturing those two together, while you are left wondering.
And maybe the joke was not really so funny. But the live audiences laugh because they know they are supposed to. That is their job. I have been to live tapings of television shows and everyone tried their best to laugh as hard as they could, even when the same scene was repeated and even if the joke was not really so funny.
it is not just a language thing. people from guangdong and fujian probably do not find xiangsheng 相声 that funny. you have to live there to be cracked up.
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