One of the funniest books that I believe has ever been written is incompetence by Rob Grant. Rob Grant as many of you may know was the co-creator of Red Dwarf, which was and still is one of the greatest Sitcoms ever set in space.
The book incompetence is set in a not too distant future in which the united states of Europe has been established and political correctness has gone into overdrive and it is now illegal to discriminate against people in the work place because of there lack of competence.
The story follows a secret agent travelling across Europe trying to unmask a potential political murderer who has been going undetected due to the total ineptitude of all the agencies, officials and bureaucrats of the new Europe. The plot itself is really there to set up some of the funniest scenes and scenarios imaginable, as our hero interacts with officials with attention defect disorder, sex addiction problems, anger management issues and basic bureaucratic stupidity. I couldn’t put the book down it is just consistently funny and totally ridiculous.