Both authors that I didn’t really “get” when I first tried to read them; I only appreciated them after hearing them read their own material in their own voice. I find the best stuff of both to be quite funny; but of course they’re not always at their best.
I quite enjoyed Pride and Prejudice, but I’ll be an outlier. I am/was an English Major (you may now boo me for lack of forethought), and I enjoyed what I considered to be very understated wit and snark (see my LEET title!).
But it’s absolutely not LOL funny to me. If I want that, I’ll go read something well written that creates the sort of imagery that makes my inner teen snicker, like Seanbaby talking about MMA fights (Very NSFW, language, violence, sexual text and violent images).
I agree. I love that kind of subtlety, and it can actually make me LOL. Dickens was a master of this as well. The link above provided me with a reminder of all the stuff in that book that made me smile (believe me, I was guffawing on the inside 
).
Actually, much as I dislike Austen, I love Dickens. There’s quite a bit of subtle and even unsubtle humor in A Christmas Carol and A Tale of Two Cities and is other works. Oliver Twist and David Copperfield are good, too.
But there are other works of his I can’t stand – Hard Times, all of his other Christmas books, and The Pickwick Papers. This last is what made his fortune, and is supposed to be funny, but I found it unreadable.
Dickens, yes, but I don’t remember A Tale of Two Cities having much humor in it. Pickwick Papers is funny in parts, but it’s uneven, and pretty tedious in at least the first hundred pages, until Sam Weller shows up.
Haven’t read those two yet—currently working on Little Dorrit. I have yet to read a Dickens novel that I didn’t enjoy.
The Gunner Asch books (there’s 5 in all I think) by HH Kirst are funny. German Army - World War 2. They demonstrate the Incompetence of any large organization. Written in the 50s into the early 60s, though if I recall correctly the series ran out of steam at the end. Again, YMMV.
I had a quick look at the first 150 books in that list, and it’s not clear how they’re sorted. It’s not by highest rating, and it’s not by the number of raters, either, because some of the books near the top have relatively few ratings.
Anyway, even though I haven’t read most of those books, the list makes more sense to me than the NYT one, although the criteria are different and the NYT seems more focused on more recent books. As a devoted PG Wodehouse fan I was happy to see Wodehouse prominent among the Goodreads mentions, but disappointed that among the first 150, at least, all except one were the Jeeves novels, the one exception being a Psmith story. As I mentioned upthread, the Blandings novels and short stories, the Mulliner stories, and the Drones stories are at least as worthy as Jeeves and Wooster and often funnier.
Six others – I also hated Dickens’ four post-Carol Christmas novels – The Chimes, Cricket on the Hearth, The Battle of L:ife, and The Haunted Man. . I kept hoping for something even approaching as good as *a Christmas Carol * was, but they all disappointed me.
Not a lot, but there are flashes of it:
(From the beginning of Chapter III)
The Boat Who Wouldn’t Float By Farley Mowat
A classic sailing yarn about two middle aged men who go up Newfoundland and revitalize an old fishing vessel for a private cruise in the 70’s. Things go awry before it even starts.
Gun to my head, “What book do you know that will make me laugh?” is what I would say if I had no idea who was asking this.
All my funny English books have been mentioned except William Kotzwinkle’s Fan Man. I found it hilarious in a delirious sense, perhaps he was better known in Germany? It’s been quite a while, can’t find it anymore.
And in Spanish, for the benefit of @Frodo and other Spanish-reading dopers, I must recommend Eduardo Mendoza, particularly El misterio de la cripta embrujada, El laberinto de las aceitunas and the rest of the saga about a detective whose name was never mentioned.
I’ve always been surprised that Austen is such a polarizing writer. Count me as one who finds the drily ironic humor entertaining.
One they missed at the link, from Lady Catherine de Bourgh (bolding mine):
“What is that you are saying, Fitzwilliam? What is it you are talking of? What are you telling Miss Bennet? Let me hear what it is.”
“We are speaking of music, madam,” said he, when no longer able to avoid a reply.
"Of music! Then pray speak aloud. It is of all subjects my delight. I must have my share in the conversation if you are speaking of music. There are few people in England, I suppose, who have more true enjoyment of music than myself, or a better natural taste. If I had ever learnt, I should have been a great proficient. And so would Anne, if her health had allowed her to apply. I am confident that she would have performed delightfully…
One of Austen’s funniest novels is one of the least known, Northanger Abbey. The heroine is convinced she is experiencing all the tropes of the Gothic novel as she finds romance with the scion of the eponymous abbey.
She polarized me!
When I first read Emma in college, I found it dull and trivial. Didn’t care for it at all.
About ten years later, when Emma Thompson’s film of Sense and Sensibility came out, I really enjoyed it, and thought that maybe there was more to Austen than I had realized.
I don’t remember if I read S&S next or Emma, but whichever it was, I was instantly hooked, and inhaled all six novels. I was thoroughly entranced by the wonderful use of language, the brilliant characterizations, and the delightfully dry humor.
And completely puzzled and chagrined that I had somehow totally missed all that when I read Emma the first time. 
I had the same reaction to Moby Dick. Reading it for a class was a tedious chore. Years later, I bought a copy on a whim, and thoroughly enjoyed it.
Now, you see, I loved Moby Dick when I first read it, details on whaling, symbolism, and all. I couldn’t understand why people found it dull and tedious. Unfortunately, I haven’t had that sense of enjoyment from Melville’s other works.
Not to mention his extensive and equally hilarious collection of short stories based around the game of golf.
I was struggling to think of a comic novel written in this century I’ve read and enjoyed (more a comment on my reading habits than the state of the genre) - great example.
Since several older and non-fiction books have been mentioned, I’ll add Parkinson’s Law - incredibly dated today but also still relevant and hilarious. And probably the funniest book I’ve ever read is Gerald Durrell’s The Picnic and Suchlike Pandemonium, a collection of embellished but true short stories from throughout his colourful life.
When I was the same age, I read ‘Onions in the Stew’, also by Betty McDonald! Over and over and over… Life with teenage girls on Vashon Island during WWII. Not hilarious, but it had its moments.
Another surprisingly amusing book was non-fiction by Shirley Jackson (who wrote The Haunting of Hill House and other creepy novels) about her home life with her kids. Kind of Addams-family-ish.
Reaper Man for me. Followed by Hogfather. I’ve read a number of funny novels including others mentioned here but those are the most memorable for me.
The Tin Men by Michael Frayn. A series of incidents about a robotic research facility in the UK that is filled with greater pandemonium because of an Upcoming visit by the Queen. I especially love the scenes where one of the he scientists is trying to write a novel. And the ones where the they try to create a robot with a moral sense.
Frayn later won a Pulitzer for Copenhagen. This was his first novel.