While googling for an answer came across
THIS old thread. Looks like this issue has been somewhat debated here before!
I'm not 100% sure of the answer but I'd guess for all practical purposes there is no difference. If there is its at the sub-atomic level and you're talking about billionths of grams.
Saw something in that old thread that made me laugh though...JagoPlasma said "after all if you pass 12v thru your arm you get buggerall"
He obviously never had a sadistic physics teacher that liked to hook up pupils to 12V powerpacks....put a decent current through one of those and the result is far from buggerall

Its the volts that jolts but its the mills that kills. Strange way to teach something but I must admit I've never forgotten that fact!