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Though you will certainly find proof of colonists joining the rebellion for both reasons, it is likely that British legislation which included taxation was likely the main cause of the rage that led to the revolution.
The British viewed the colonies as things that were designed to benefit the ruling country and designed the trade system in the colonies around that idea. The restricted nature of that trade and the heavy taxes levied by a parliament in which the interests of the colonies would never be represented drew outrage from the colonists whether they were directly involved in mercantile endeavors or not.
As the British tried to tighten up the laws and enforce them more strictly, the anger and rebellion they hoped to quell only grew and eventually erupted.
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