Essay Plan:
Introduction
• Establish context: overview of the COVID-19 pandemic and its impact
• Explain purpose: to explore the effects of COVID-19 on tourism
• Set out thesis statement: COVID-19 has caused a significant drop in tourism worldwide, with potentially long-lasting effects

Main Body
• Paragraph 1: discuss the near-immediate effects of the pandemic on the tourism industry
• Paragraph 2: analyse the impact of declining international travel restrictions on the tourism industry
• Paragraph 3: review the effect of economic downturns on tourism
• Paragraph 4: explore the challenges of a digital-first approach for connecting customers with travel businesses

Conclusion
• Reconnect to thesis: the impact of COVID-19 on the tourism industry has been lasting and pervasive
• Summarize key points: pandemic has caused dramatic drop in tourism, various long-term challenges, need for a digital-first approach 
• Reinforce value of essay: understanding the depth of the impact of the pandemic on the tourism industry is essential in order to anticipate potential challenges and plan accordingly
Make an essay plan for an essay on the topic "The impact of COVID-19 on Tourism".