很多臺灣人羨慕美國人的幽默感。廖招治（1998：頁128）發現臺灣人把有幽默感的人分成接受型及生產型。接受型的幽默感包括：能容忍他人的惡作劇。廖招治（2003b）記載在沒有被開玩笑的情境之下，82%的臺灣人不反對這種說法。本研究的目的在研究：美國人與臺灣人，在實驗情境中，被開了兩個玩笑的反應的相同與相異之處，及對於接受型的幽默感「一個能容忍他人惡作劇的人，是有幽默感的人」的定義，產生甚麼改變。在每個惡整的情境之後，學生要回答十五個相同的問題，及兩個為第一個情境設計的問題，五個為第二個情境設計的問題。受試者是在臺灣中部及南部就讀的大學生，及在美國印第安納州就讀的學生。我們共分析台灣100名（50男、50女），美國85名（50男、35女）的資料。獨立變數為情境、種族、與性別。統計方法為卡方檢定（卡方檢定不適合時，改用費雪爾正確概率）、t-檢定及積差相關。在惡整情境之前，96.5%的美國人及78%的臺灣人不反對有幽默感應該能容忍他人的惡作劇。惡整情境之後，72.3%的美國人及62%的臺灣人仍贊成這種說法。數目變小了。惡整實驗的發現包括：顯著多的美國人認為其中一個惡作劇的設計細膩，較能欣賞兩個惡整的幽默。臺灣人如果想跟美國人一樣幽默，可能需要容忍現實生活中的惡作劇。

Taiwanese envy Americans, whom they see as much more humorous than themselves. Liao (1998: 182) finds Taiwanese dividing persons with a sense of humor into receptive and productive types; the former includes ‘a person able to tolerate practical jokes played on him/her.’ Liao (2003b) finds 82% of Taiwanese not objecting to it out of context. This study aims to understand the radio change in definition after laboratory situations of two pranks to test Taiwanese and American views. Fifteen common questions posed to undergraduates studying in central and southern Taiwan, as well as in Indiana. Responses for analysis were from 85 American (50 male, 35 female) and 100 Taiwanese (50 apiece). Two questions were specifically designed for one prank, four for the other. Independent variables are scenario, nation, and gender. Statistical methods were chi-square test (Fisher's Exact Test where Chi-square value was not applicable), (in)dependent t-test and Pearson Product-Moment Correlation. Using the same calculation as Liao (2003b) in pre-prank responses, 96.5% of Americans and 78% of Taiwanese did not object to the idea that a sense of humor means capacity to tolerate practical jokes. Post-prank responses were that 72.3% of Americans and 62% of Taiwanese still did not object. Number of objections rose after being played two pranks in the lab. Among the findings about victim's perceptions of pranks: more Americans than Taiwanese feel one prank subtly designed and humorous. This study implies that to emulate their American counterparts and be more humorous receptively, Taiwanese are suggested to tolerate more pranks.