"The most interesting information comes from children, for they tell all they know then stop"
Children say the darndest things, which is why they are used frequently as comic devices. Often comedians take on the perspective of a child, or act out interacting with them - so what is it about kids and comedy?
Comics are supposed to look at the world in a different way, with a fresh perspective, ridiculing what the rest of us are used to, in other words, comics need to be naive and immature... They need to act like kids.
Comics need to observe, and the best way to observe is to be an outsider. What is an outsider? other than someone who does not understand the rules of life, who is from elsewhere or is not accustomed to a specific way of living, hence why children make fantastic observers "Children are all foreigners"
Ralph Waldo Emerson. We learn through observation, and children's minds are unburdened by culture, free to question absurd irrational ideas and thoughts that we have accepted over the years, what spoon is the right spoon, the direction it should go when eating soup, not to point at people (with your feet, in some regions of the world) not to stare...
Children lack a comprehensive understanding of the rules, which is the perfect recipe for good observational comedy, what's more they are far less sensitive and love talking and joking about taboo subjects like genitals and faeces... Which is why it's funny to hear that someone has started a comedy club for kids (http://www.comedyclub4kids.co.uk), where professional comics test their mettle in a room full of children. Apparently they put their hands up when they want to heckle - which to be perfectly honest sounds like a wonderfully civil alternative.
Kids are naive, do what they want for fun, and they haven't learnt the unspoken rules of adult life. It's like they're mini comedians...
To see kids being used for comic effect (yes that sounds awful) the best examples of a childish perspective being adopted to observe are these two pieces of 32 carat comedy gold from comedy legend Dave Allen HERE and HERE