Tickling is something that is not properly understood by scientists. Some of them say that tickling excites certain small, fine nerve endings just beneath the surface of the skin. Especially on the palms and soles. These nerve cells are arranged in clusters. It is in this cluster areas that a touch will be felt as tickling.
Normally you do not have control over the way you respond to tickling. But you might be able to control it by concentrating very hard. The first and most obvious reaction to tickling is laughter. The pulse quickens, the blood pressure rises and the body becomes very alert.
One odd thing about tickling is that you cannot do it yourself.