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According to the mention theory of irony put forward by Sperber and Wilson and tested by Jprgensen, Miller, and Sperber, verbal ironies are implicit echoic mentions of meaning conveying a derogatory attitude to the meaning mentioned. In their criticisms, Clark and Gerrig misrepresent mention theory. The pretense theory, which they offer as a superior alternative, might provide a plausible description of parody, but it fails to account for many types and many properties of irony proper.
Dan Sperber (Thu,) studied this question.