Hi J.,
There are 2 kinds of kids--compliant and strong willed. Sounds like yours is the latter! Time out actually will work for him--the key is to be consistent and to administer it without showing your frustration and anger. Completely ignore him while you physically, but gently put him back into the "Safe Zone" over and over again. If he laughs, cries, throws a tantrum, runs to somewhere else--so what--that's his job, don't take it away from him. Be mentally prepared to continue returning him (or ignoring his tantrum/crying) until he calms down or is ready to listen (it could take 50 times or more if he's really strong willed!). And crying/tantrum behavior, by the way, is HEALTHY for a 2 year old. You're not damaging his emotions in ANY way by letting him get it out. Also, don't look at his antics as an interruption to your day--it's a main activity. You're teaching. Eventually, he'll see he can't play the "drive Mommy crazy" game, and he will be ready to leave time out to get some attention. Don't give up, you can do it. The pay-off is when you have raised a well adjusted individual with respect and character.
Angie P