Kicker scoring mostly depends on the number of opportunities that a kicker gets, which depends mostly on the team rather than on the ability of the kicker. Negative points for misses makes kicker scoring depend a little bit more on the ability of the kicker.A toy example:Kicker A: 40 attempted FGs, 32 made (80%), 8 missedKicker B: 30 attempted FGs, 27 made (90%), 3 missedAs NFL kickers, Kicker B looks like a better kicker (he makes 90% of his FGs, vs. 80%). In standard fantasy leagues with 3 pts. per made FG, though, Kicker A will have 15 more fantasy points (since he made 5 more FGs, 32 vs. 27). But if it's also -3 pts. per missed FG, they will have the same number of fantasy points (since Kicker A also has 5 more missed FGs, 8 vs. 3).With negative points for misses, it still helps a kicker to get more attempts, but higher accuracy goes farther towards balancing that out.