Will a sugar tax actually work?

The Guardian, online 17 Match 2016
Authors: Alberto Nardelli and George Arnett
“There is no question sugary soft drinks damage your health, but is the budget levy the best way to tackle the problem? The rabbit out of a hat in George Osborneā€™s budget is the introduction of a levy on sugary soft drinks. There will be two tiers to this sugar tax: one will apply to drinks with sugar content above 5g per 100ml and another to drinks with more than 8g per 100ml.”
Find article here. See SMH article ‘UK introduces sugar tax on soft drinks, Jamie Oliver urges Australia to follow‘.