This sort of behaviour is known as oppositional behaviour and can be normal part of development in 2 to 3 year old children [and adolescents].In my experience the children who are most likely to show this oppositional behaviour are often bright children and closely fit the description you have given of your son.The problem is that his behaviour has become totally unacceptable and is placing a very heavy load on you.He is showing more of the symptoms of a condition called 'ODD' or 'Oppositional Defiance Disorder'. As he is rather young for this and it may be difficult to deal with,it would still be worthwhile seeing a child psychologist at this stage for advice and assessment.
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