diff --git a/src/main/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStream.java b/src/main/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStream.java
index becb9a4..410c8ef 100644
--- a/src/main/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStream.java
+++ b/src/main/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStream.java
@@ -455,19 +455,23 @@
                             String keyword = coll.toString(CharsetNames.UTF_8);
                             // Get rest of entry
                             final int restLen = len - read;
-                            byte[] rest = new byte[restLen];
-                            int got = IOUtils.readFully(i, rest);
-                            if (got != restLen) {
-                                throw new IOException("Failed to read "
-                                                      + "Paxheader. Expected "
-                                                      + restLen
-                                                      + " bytes, read "
-                                                      + got);
+                            if (restLen == 1) { // only NL
+                                headers.remove(keyword);
+                            } else {
+                                byte[] rest = new byte[restLen];
+                                int got = IOUtils.readFully(i, rest);
+                                if (got != restLen) {
+                                    throw new IOException("Failed to read "
+                                                          + "Paxheader. Expected "
+                                                          + restLen
+                                                          + " bytes, read "
+                                                          + got);
+                                }
+                                // Drop trailing NL
+                                String value = new String(rest, 0,
+                                                          restLen - 1, CharsetNames.UTF_8);
+                                headers.put(keyword, value);
                             }
-                            // Drop trailing NL
-                            String value = new String(rest, 0,
-                                                      restLen - 1, CharsetNames.UTF_8);
-                            headers.put(keyword, value);
                             break;
                         }
                         coll.write((byte) ch);
diff --git a/src/test/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStreamTest.java b/src/test/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStreamTest.java
index 862e02b..b1519a2 100644
--- a/src/test/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStreamTest.java
+++ b/src/test/java/org/apache/commons/compress/archivers/tar/TarArchiveInputStreamTest.java
@@ -58,6 +58,28 @@
     }
 
     @Test
+    public void secondEntryWinsWhenPaxHeaderContainsDuplicateKey() throws Exception {
+        final InputStream is = new ByteArrayInputStream(new byte[1]);
+        final TarArchiveInputStream tais = new TarArchiveInputStream(is);
+        Map<String, String> headers = tais
+            .parsePaxHeaders(new ByteArrayInputStream("11 foo=bar\n11 foo=baz\n"
+                                                      .getBytes(CharsetNames.UTF_8)));
+        assertEquals(1, headers.size());
+        assertEquals("baz", headers.get("foo"));
+        tais.close();
+    }
+
+    @Test
+    public void paxHeaderEntryWithEmptyValueRemovesKey() throws Exception {
+        final InputStream is = new ByteArrayInputStream(new byte[1]);
+        final TarArchiveInputStream tais = new TarArchiveInputStream(is);
+        Map<String, String> headers = tais
+            .parsePaxHeaders(new ByteArrayInputStream("11 foo=bar\n7 foo=\n"
+                                                      .getBytes(CharsetNames.UTF_8)));
+        assertEquals(0, headers.size());
+    }
+
+    @Test
     public void readPaxHeaderWithEmbeddedNewline() throws Exception {
         final InputStream is = new ByteArrayInputStream(new byte[1]);
         final TarArchiveInputStream tais = new TarArchiveInputStream(is);