Democratic gubernatorial candidate Jay Gonzalez filled in one big missing piece of his campaign platform last week, a plan for how to pay for the new investments in transportation and education he has vowed to pursue if elected.

His proposal to levy a 1.6 percent annual tax on the holdings of Massachusetts colleges and universities with endowments greater than $1 billion became the topic of the week in the race — and it’s the first of two issues Jennifer Nassour and Jesse Mermell tackle in their latest Codcast installment. The Republican and Democratic voices live up to the show’s tagline, “disagreeing agreeably,” staking out opposing views on the matter.

Nassour, the former chair of the Massachusetts Republican Party, said her impulse is to be wary of any new taxes, but she said this one, in particular, makes no sense. It could “hurt the neediest students the most,” she said, a reference to concerns that the tax could mean a hit to college financial aid programs.

Nobody likes imposing new taxes, said Mermell, who served as communications director for Gov. Deval Patrick, but she argued that our education system and transportation infrastructure are badly in need of new revenue. “We have really fallen short over decades in both parties in doing something,” she said.

In the second half, they set their sights on the November ballot question that would repeal the state’s transgender rights law signed two years ago by Gov. Charlie Baker. On this issue, Nassour and Mermell are in agreement, with both supporting the “yes” side that would retain the law.

Jeanne Talbot, the mother of a transgender high school student, Nicole Talbot, is their guest, along with Matt Wilder, a spokesman for the Yes on 3 campaign.