NCAA mulls tougher taunting penalties
 

Article from espn.com about tougher penalties for players taunting before scoring a touchdown. Somehow, I don't see coaches being okay with taking points off the board.

http://sports.espn.go.com/ncf/news/story?id=3899874

If the coaches aren't happy with points possbly being taken off the board, they need to work on discipline with thier players.

Coaches don't mind the other team's points coming off the board.
Now, should this be a spot foul or a previous spot?

The rules already permit removing the points in certain unsportsmanlike situations so this would not be totally new concept. The large majority of unsportsmanlike acts occur AFTER the score so unless they do something to address THAT situation, removing points for live ball unsportsmanlike fouls will not do much.

NFHS was administered from the spot when I started. Seems the change was in the mid-to-late '80s.

taunting
 

as a coach I would love to see a TD called back for taunting. It really has no place in football. I've had it happen to me a few times (high stepping into the end zone) in HS football and it would be great to see a TD called back because some kid had to show off. If it was one of my kids I could promise you it would be the last time he did it and it would be a just reward having a TD called back.

It's not rocket science that the effectivness of any penalty is directly related to the amount of pain it causes to the person choosing to commit the offense. A simple review could answer the question of the effectiveness of changing the enforcement, as a deterrent, from a spot or previous spot enforcement to the current subsequent spot enforcement.

Has the number of such penalties increased, or decreased?

There's no doubt in my mind that the frequency of this garbage would drop substantially if the enforcement spot was reversed.