Why Sitcoms Are Funny
It’s humorous because Tim, who fancies himself the head of both his household and his workplace, is constantly undermined and/or humiliated by his associates, his spouse and his progeny. The comedy arises when his efforts, both at home and at his job as the host of a home improvement show, prove to be inadequate and/or go disastrously wrong.
Alternate theory: Tim get hurt. Make viewer laugh. 

It’s humorous because Tim, who fancies himself the head of both his household and his workplace, is constantly undermined and/or humiliated by his associates, his spouse and his progeny. The comedy arises when his efforts, both at home and at his job as the host of a home improvement show, prove to be inadequate and/or go disastrously wrong.

Alternate theory: Tim get hurt. Make viewer laugh. 

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    admit it, you fucking loved this show!
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    This too
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