It doesn't work for addictive substancies (like sugar), people will just pay more. We have sugar tax in Poland already and it didn't change anything. We also have 105% tax on cigarettes, yet still a lot of people smoke.
[1] https://www.statista.com/statistics/1038507/poland-share-of-... [2] https://www.statista.com/statistics/1197501/poland-monthly-c...