private static void inlineSingleTag(
      XmlTag includeTag, XmlTag includeParentTag, XmlTag layoutRootTag) {
    final Map<String, String> attributesToAdd = new HashMap<String, String>();

    for (XmlAttribute attribute : includeTag.getAttributes()) {
      final String namespace = attribute.getNamespace();

      if (SdkConstants.NS_RESOURCES.equals(namespace)) {
        attributesToAdd.put(attribute.getLocalName(), attribute.getValue());
      }
    }
    final XmlTag newTag = (XmlTag) includeTag.replace(layoutRootTag.copy());
    final List<XmlAttribute> toDelete = new ArrayList<XmlAttribute>();

    for (XmlAttribute attribute : newTag.getAttributes()) {
      if (attribute.isNamespaceDeclaration()) {
        final String localName = attribute.getLocalName();
        final String prefix = localName.equals(attribute.getName()) ? "" : localName;
        final String namespace = attribute.getValue();

        if (includeParentTag != null
            && namespace.equals(includeParentTag.getNamespaceByPrefix(prefix))) {
          toDelete.add(attribute);
        }
      }
    }

    for (XmlAttribute attribute : toDelete) {
      attribute.delete();
    }

    for (Map.Entry<String, String> entry : attributesToAdd.entrySet()) {
      final String localName = entry.getKey();
      final String value = entry.getValue();
      newTag.setAttribute(localName, SdkConstants.NS_RESOURCES, value);
    }
    CodeStyleManager.getInstance(newTag.getManager()).reformat(newTag);
  }