regret doing vs. regret having done

(...)


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QUESTION:

I know the difference:

(A) REGRET + doing:   feeling sorry about what I did in the past.
(B) REGRET + to do:   feeling sorry about what I will do now.

However, I don’t exactly understand
what difference exists in
the below two sentences:
(A) I regret not working harder.

http://kamotecue.files.wordpress.com/2011/08/working_late.jpg (B) I regret not having worked harder.
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ANSWER

B is strictly more correct
if you are referring to the past.


I regret not having worked harder, because now I am poor, and my children did not
receive an education. 
You must use A for the present
(and you can use it for the past):


I regret not working harder, because I can hardly afford my daily beer and cigarettes any more.
(Present habitual)

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(BUT) Many people, Americans especially, would use A in place of B...
(...)

source: usingenglish.com/forum