Haskell, 31 bytes
Haskell functionfunction - 31
import List f=(.sort).(==).sort Haskell programprogram - 81 58 55
import List g=sort`fmap`getLine main=(`fmap`g).(==)=<<g Usage:
$ runghc anagram.hs boat boat True $ runghc anagram.hs toab boat True $ runghc anagram.hs a aa False Kudos to lambdabot and its pointfree refactoring.