First, SOAP is a protocol, where as REST is an architecture (theoretically you could make a RESTful SOAP api).

Forget about SOAP, its a cruel joke. Say it with me, there is no SOAP, there is no SOAP...

• REST Versus Soap
• http://cafe.elharo.com/web/rest-vs-soap-a-parable/
• http://72.249.21.88/nonintersecting/2006/11/15/the-s-stands-for-simple/
• http://duncan-cragg.org/blog/post/getting-data-rest-dialogues/

Short list for frameworks

• CGI::Application ( Titanium)
• Catalyst / Catalyst::Action::REST
• Jifty
• Dancer - http://www.perl.org/pub/2010/04/a-website-in-a-minute-using-dancer-the-effortless-web-framework.html
• Maypole
• HTML::Mason

That should get you started, but it may also overwhelm, so start small :)