gistfile1.pl

#!perl -w
use strict;
use Benchmark qw(:all);
use Sub::Call::Tail;

sub foo{ 1 }

sub tailcall{
    tail foo(1, 2, 3);
}

sub do_goto{
    @_ = (1, 2, 3);
    goto &foo;
}

sub normal{
    foo(1, 2, 3);
}

cmpthese -1 => {
    tail => sub{
        tailcall();
    },
    goto => sub{
        do_goto();
    },
    normal => sub{
        normal();
    },
};

gistfile2.txt

$ perl -Mblib benchmark/benchmark.pl
            Rate   goto   tail normal
goto    562196/s     --   -66%   -70%
tail   1635885/s   191%     --   -13%
normal 1890462/s   236%    16%     --