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This comedian wasn't very funny. I didn't laugh at many of his jokes.

Hi,

I don't think "at" in the above is equal to its counterpart in "Don't laugh at me." If I am right, then what does "at' in the above refer to? Thanks.
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You are wrong. Laugh needs a preposition and one laughs at somebody or something.
CB
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Technically, at doesn't refer to anything. at is not a referring expression. Generally, only nouns and pronouns can refer.
Nevertheless, I understand what you're saying.
Here at means 'upon hearing' or 'when I heard' or 'as I heard' or 'in reaction to' or 'as a reaction to'.
I didn't laugh upon hearing many of his jokes.
CJ