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Peltier elements have mostly resistive characteristic, doesn't matter if you control voltage or current or e.g. duty cycle of a buck converter to set operation point. Switching converter is strongly suggested for high efficiency, polarity switching can be e.g. achieved by a MOSFET bridge as commutation.

It's important to supply peltier element with DC current, at least not too much ripple (< 20 %) to avoid additional losses.