use 5.010;
$tag = 'Homer';
my %h = ( $tag => 'woohoo!', Fred => 'YABA DABA DOO!' );
say  Dumper(\%h);

# outputs:
# $VAR1 = {
#          'Homer' => 'woohoo!',
#          'Fred' => 'YABA DABA DOO!'
#        };