James Surowiecki considers the philosophical ramifications of procrastination:
Piers Steel defines procrastination as willingly deferring something even though you expect the delay to make you worse off. In other words, if you’re simply saying “Eat, drink, and be merry, for tomorrow we die,” you’re not really procrastinating. Knowingly delaying because you think that’s the most efficient use of your time doesn’t count, either. The essence of procrastination lies in not doing what you think you should be doing, a mental contortion that surely accounts for the great psychic toll the habit takes on people. This is the perplexing thing about procrastination: although it seems to involve avoiding unpleasant tasks, indulging in it generally doesn’t make people happy. In one study, sixty-five per cent of students surveyed before they started working on a term paper said they would like to avoid procrastinating: they knew both that they wouldn’t do the work on time and that the delay would make them unhappy.