Time magazine asked Ricky Gervais to write about the difference between the American Office and the British Office. He starts off with the usual stuff—American optimism vs. British pessimism, the different uses of irony—but then takes a philosophical turn:

I hate it when a comedian says, “Sorry for what I said.” You shouldn’t say it if you didn’t mean it and you should never regret anything you meant to do. As a comedian, I think my job isn’t just to make people laugh but also make them think. As a famous comedian, I also want a strict door policy on my club. Not everyone will like what I say or find it funny. And I wouldn’t have it any other way. There are enough comedians who try to please everyone as it is. Good luck to them, but that’s not my game, I’m afraid.

I’m not one of those people who think that comedy is your conscience taking a day off. My conscience never takes a day off and I can justify everything I do. There’s no line to be drawn in comedy in the sense that there are things you should never joke about. There’s nothing that you should never joke about, but it depends what that joke is. Comedy comes from a good or a bad place. The subject of a joke isn’t necessarily the target of the joke. You can make jokes about race without any race being the butt of the joke. Racism itself can be the butt, for example. When dealing with a so-called taboo subject, the angst and discomfort of the audience is what’s under the microscope. Our own preconceptions and prejudices are often what are being challenged. I don’t like racist jokes. Not because they are offensive. I don’t like them because they’re not funny. And they’re not funny because they’re not true.

Read the rest here.