Optimal Time-Inconsistent Beliefs: Misplanning, Procrastination, and Commitment [pdf]
scholar.princeton.edu
scholar.princeton.edu
And you're right, it works both ways - I think the primary driving factor for me when I procrastinate is that an annoying thing feels like it'll be much more annoying to do now than it will in an hour or a week, so I put it off. Which is why I'm writing this post right now, instead of finishing an email, instead of doing another email, instead of bringing my accounts up to date, instead of doing my taxes...
(This also works with things like long term social planning - my wife's forever signing us up for things weeks in advance, and if asked if I want to go to a party in six weeks' time I'll usually say 'sure, sounds fun' even though if you asked me if I wanted to go to the exact same party tomorrow I'd say 'not really'. Then I end up cursing myself for agreeing to all these engagements.)