The setup of a typical joke of this kind is the assumption that the listener lives within a given system and has two cows, a very relatable occupation across countries and national boundaries.
[3] Richard M Steers and Luciara Nardon in their book about global economy use the "two cows" metaphor to illustrate the concept of cultural differences.
Steers and Nardon also state that others believe such jokes present cultural stereotypes and must be viewed with caution.
[4] Jokes of this genre formed the base of a monologue by American comedian Pat Paulsen on The Smothers Brothers Comedy Hour in the late 1960s.
This material was later used as an element of his satirical US presidential campaign in 1968, and was included on his 1968 comedy album Pat Paulsen for President.