You could just use your 14" wheel and factory tire for the spare. Remember it is only to get you to where you can have your 16" repaired or replaced. Don't get me wrong I have 16" wheels and tires on my van and have a matching wheel and big 225-70 tire, but I have a rear swing tire holder. Before that I used my 14" spare and I had to use it one time and it worked fine. It drove kinda funny but it got me to where I could get the other fixed. That's just my thought and my experience but the bracket is also a good idea.......
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http://www.thesamba.com/vw/forum/album_page.php?pic_id=552562

Danny 
'84 Westy (Vanny)
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--- On Tue, 5/26/09, Troy <colorworks@GCI.NET> wrote:

From: Troy <colorworks@GCI.NET>
Subject: Spare tire storage
To: vanagon@GERRY.VANAGON.COM
Date: Tuesday, May 26, 2009, 12:37 PM

Now that I have upgraded to 16 inch wheels, I am moving my attention to storage of the spare. I did see that Van Cafe' sell a $90 bracket,
http://www.van-cafe.com/home/van/page_348_129/oversized_spare_tire_carrier.html
but then came across this homemade bracket on the Samba. Only problem is I do not weld. It looks like a pretty straightforward job for someone with the equipment. Just curious if anyone would be willing to fabricate something like this for me? Naturally I would pay a reasonable fee plus shipping. I like this design better than anything else I've seen so far, and cannot afford a Gary Lee rack at the moment. Let me know if anyone's interested in taking on this project. I suspect if a person made up several of these they could easily be sold on the Samba, as anyone who upgrades their wheels to a larger size is going to run into this problem.

Troy

http://www.flickr.com/photos/9769028@N07/?donelayout=1