Inductance is not directly related to the DC resistance, a low dc resistance will not always indicate a low impedance, and for ac signals either the capacitive or inductive reactance will dominate except where the the inductance and capacitance cancel out at the resonant frequency.
To calculate the parameters correctly you require a full 3D field solver, ther is no simple foruma, the Saturn gives a close enough approximation, and unless going into the gigahertz, a via has very little effect on signal integrity.