XML::Twig seems to do what you want if you Simplify things a little:
use strict;
use warnings;
use XML::Twig;
use Data::Dump::Streamer;
my $twig = XML::Twig->new ();
$twig->parse (*DATA);
my $hash = $twig->simplify ();
Dump ($hash);
__DATA__
<XML>
<CVS>
$Id: File_Find.pl,v 1.1 2006-12-17 19:25:03 eric Exp $
</CVS>
<DATE>2006-12-10</DATE>
<INTRODUCTION>Blah</INTRODUCTION>
<TITLE>Foo</TITLE>
<AUTHOR>Bar</AUTHOR>
...
<ARTICLE>
foo bar baz
</ARTICLE>
</XML>
Prints:
$HASH1 = {
ARTICLE
=> "\nfoo bar baz\n",
AUTHOR => 'Bar',
content
=> "\n\$Id: File_Find.pl,v 1.1 2006-12-17 19:25:03 e
+ric Exp \$\n2006-12-10BlahFo".
"oBar\n...\n\nfoo bar baz\n",
CVS => "\n\$Id: File_Find.pl,v 1.1 2006-12-17 19:25:03 e
+ric Exp \$\n",
DATE => '2006-12-10',
INTRODUCTION
=> 'Blah',
TITLE => 'Foo'
};
DWIM is Perl's answer to Gödel