Since \(3^n-1\ge\tfrac23\,3^n\) for \(n\ge1\), the bound with factor \(\tfrac32\) holds. Without that factor the inequality is false; with \(\ge\) the direction is useless; and the harmonic series diverges.
A test that decides whether a series \(\sum a_n\) of nonnegative terms converges by comparing it with another series \(\sum b_n\) such that \(a_n\le b_n\).