If you use Mac OS X >= 10.6, use gnu tar (/usr/bin/gnutar) to avoid PAX headers. It's also important to rename (shorten) long file names (>= 100 characters) in the distribution.
Error: PaxHeader/PerlIO-Via-Base64-0.05,PaxHeader/PerlIO-Via-Base64-0.05,PerlIO-Via-Base64-0.05/PaxHeader/CHANGELOG,PerlIO-Via-Base64-0.05/PaxHeader/CHANGELOG,PerlIO-Via-Base64-0.05/PaxHeader/MANIFEST,PerlIO-Via-Base64-0.05/PaxHeader/MANIFEST,PerlIO-Via-Base64-0.05/PaxHeader/t,PerlIO-Via-Base64-0.05/PaxHeader/t,PerlIO-Via-Base64-0.05/PaxHeader/README,PerlIO-Via-Base64-0.05/PaxHeader/README,PerlIO-Via-Base64-0.05/PaxHeader/TODO,PerlIO-Via-Base64-0.05/PaxHeader/TODO,PerlIO-Via-Base64-0.05/PaxHeader/VERSION,PerlIO-Via-Base64-0.05/PaxHeader/VERSION,PerlIO-Via-Base64-0.05/PaxHeader/META.yml,PerlIO-Via-Base64-0.05/PaxHeader/META.yml,PerlIO-Via-Base64-0.05/PaxHeader/lib,PerlIO-Via-Base64-0.05/PaxHeader/lib,PerlIO-Via-Base64-0.05/PaxHeader/Makefile.PL,PerlIO-Via-Base64-0.05/PaxHeader/Makefile.PL,PerlIO-Via-Base64-0.05/PaxHeader/META.json,PerlIO-Via-Base64-0.05/PaxHeader/META.json,PerlIO-Via-Base64-0.05/lib/PaxHeader/PerlIO,PerlIO-Via-Base64-0.05/lib/PaxHeader/PerlIO,PerlIO-Via-Base64-0.05/lib/PerlIO/PaxHeader/Via,PerlIO-Via-Base64-0.05/lib/PerlIO/PaxHeader/Via,PerlIO-Via-Base64-0.05/lib/PerlIO/Via/PaxHeader/Base64.pm,PerlIO-Via-Base64-0.05/lib/PerlIO/Via/PaxHeader/Base64.pm,PerlIO-Via-Base64-0.05/t/PaxHeader/coverage.t,PerlIO-Via-Base64-0.05/t/PaxHeader/coverage.t,PerlIO-Via-Base64-0.05/t/PaxHeader/01basic.t,PerlIO-Via-Base64-0.05/t/PaxHeader/01basic.t