Phase angle is of vital importance for high‐efficiency pulse tube cryocoolers (PTCs). Inertance tube as the main phase shifter is useful for the PTCs to obtain appropriate phase angle. Experiments of inertance tube without reservoir under variable frequency, variable length and diameter of inertance tube and variable pressure amplitude are investigated respectively. In addition, the authors used DeltaEC, a computer program to predict the performance of low‐amplitude thermoacoustic engines, to simulate the effects of inertance tube without reservoir. According to the comparison of experiments and theoretical simulations, DeltaEC method is feasible and effective to direct and improve the design of inertance tubes.