Some of the most creative and efficient people are procrastinators. It’s all a matter of harnessing structured distraction as a skill, rather than viewing procrastination as a negative attribute…
The idea is that while we think we are working on less important tasks as a way to avoid the big projects we should be doing, we are in fact tricking ourselves into working on our most important projects after all.
The practice exploits the fact that we generally list our tasks by order of importance. More urgent or important tasks sit at the top of our to-do lists, although many other important tasks will also be listed. Natural procrastinators will usually avoid those important and difficult (or fear-inducing) tasks at the top of the list in favour of easier, smaller tasks further down.
In this way, type two procrastinators can in fact get a lot done, so long as it helps us to avoid those big projects we think we should be doing.
via Why procrastination doesn’t need a cure: A guide to structured distraction – The Buffer Blog.
GREG SWAN 
Solution: we need to fund the IRS to require ever more paperwork and calculations with exorbitant fines for not complying. Then, secretly, they can not enforce their requirements, but keep sending warning letters anyway. This will appear to be a huge, important task to many people that they want to procrastinate doing. A more onerous IRS could be the best productivity driver to hit the American people since the recession.